Documents includes an account, assessment, book, certificate, claim, note, notice, order, record, return or ruling and may take an electronic form

The employer is required to keep the following documents: -

• wage sheets and salary vouchers; and
• any other books, documents and records whatsoever relating to the calculation or payment of amounts to employees or tax withheld from such payments.

The employer must maintain these documents for a period of five years from the end of the year of income or years of income to which it relates unless the Commissioner otherwise specifies by notice in writing.