The Australian Taxation Office does have a lot of usefull tools & information on their website. One of them has the grand name of the “Record Keeping Evaluation Tool” and can be used by anyone looking at going into business, or currently responsible for keeping the records of the business.

http://www.ato.gov.au/businesses/content.asp?doc=/content/40542.htm

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from Heather Smith ~ MYOB Certified Consultant