INFO 76
What books and records should my company keep?
This is Information Sheet 76 (INFO 76). It provides guidance on what officeholders need to consider when keeping written financial records of their transactions.
Issuing regulator
ASIC →Topics
Source: https://www.asic.gov.au/for-business/running-a-company/company-officeholder-duties/what-books-and-records-should-my-company-keep/. Rules Mate indexes + summarises; always verify against the regulator's live publication.