Card 6 · The box file

Keeping records of what your page said and spent

For the money side of a page, the ATO’s rule applies: the law requires a business to hold records of every transaction that touches its tax, super and registration affairs, and that includes paperwork for its income and its expenses. Most of those records have to be held for 5 years. The rest of what a page is worth keeping, from the evidence behind a claim to a screenshot of abuse, is kept for reasons other regulators explain, set out below.

General information, not tax or legal advice. The ATO’s overview of record-keeping rules is the place to check, and the ATO suggests asking a registered tax or BAS agent if you aren’t sure how it applies to you.

What goes in the box file

Six kinds of record a business page produces
KeepWhyWhose guidance
Invoices and receipts for paid posts and ads They are documents related to business expenses, which the ATO requires you to keep, generally for 5 years. ATO
The evidence behind a claim in a post For environmental claims, the ACCC says to make sure there is clear evidence to back up every claim, and to make the evidence easily accessible to consumers. ACCC
A copy of each price you posted If two prices for the same item are displayed, even by mistake, the ACCC says the business must sell at the lowest or stop selling until it is corrected. A copy shows what was displayed, and when. This guide’s suggestion (the price rule is the ACCC’s)
Screenshots and links for abusive posts eSafety says a report to a platform, eSafety or the police needs evidence of where and when the content appeared, and that it can disappear once the account is blocked. eSafety
The receipt or reference number from a report to a platform eSafety asks for evidence that you complained to the platform first. eSafety
Contracts with anyone who makes content for the page IP Australia advises a written contract, signed before work starts, that sets out who owns the IP created. IP Australia

What a tax record has to say

The ATO says the minimum information on a record is generally:

For a page, “boosted the spring post, 3 days” is the kind of description that lets a receipt explain itself years later. If an expense was partly for personal use, the ATO says you need clear documents showing the business portion.

Five years, counted from when

The ATO says the 5-year period for each record generally starts from when you prepared or obtained the record, or completed the transaction it relates to, whichever is later. Some records must be kept for longer, and the ATO also notes that ASIC requires companies to keep records for 7 years.

A worked example

A business promotes a post for one day, 20 March 2026, pays for it that day and receives the invoice the same day. Under the general rule, the 5 years run from the later of those dates, 20 March 2026, so the invoice is kept until at least 20 March 2031. If the business is a company, ASIC’s 7-year requirement, which the ATO mentions, is worth checking on ASIC’s own pages.

An open wooden drawer of white index cards, with numbered tabs sticking up at the front.
A drawer of numbered index cards. Photo by danieltibi on Pixabay

Keeping them so they can’t change

Posts can be edited and deleted, which is why a record of one is worth keeping outside the platform. For tax records, the ATO is specific:

On storage, the ATO suggests regular back-up copies of electronic records, kept in a safe place, preferably away from the business premises, or in cloud storage. A page’s login can be lost to a scammer in an afternoon, as card 5 explains, and anything kept only inside the account goes with it.

Screenshots that will stand up

For abuse, eSafety’s list of what to capture is the most exact: the platform, the URL, the usernames and profile URLs, and the times and dates. It adds one firm exception: don’t take screenshots of illegal and restricted content, especially child sexual exploitation material; report its location to eSafety instead.

The same habits suit any screenshot a business keeps: a date, a link and the account name make a picture of a post into a record of it.