Digital record-keeping software can help an Australian sole trader meet ATO record-keeping expectations, but the ATO's position is that software is a tool for keeping records, not the record itself. This page is built around the ATO's published guidance on what good software should do and the rule that the software does not replace the underlying record (official material checked 2026-10-02).
What the ATO says good software should do
The ATO publishes its own list of what good record-keeping software should do. The specific items on that list are not reproduced in the source material used for this page, so confirm them against the ATO's official guidance (checked 2026-10-02) before you rely on them to choose a product.
Why software is not your record
Software stores and organises your records; it does not remove your obligation to keep the underlying source documents. A sole trader still has to retain the records the law requires, in a form the ATO can access. Choosing software well means checking that it supports that obligation, not assuming the tool stands in for the records.
How to choose without over-relying on the tool
Measure any product against the ATO's published expectations rather than marketing language. Keep your own copies of source documents, and treat the software as the system that helps you hold and retrieve them. If a feature claim sounds like it removes a record-keeping duty, check it against the ATO's guidance before believing it.
Frequently asked questions
Does the ATO approve or certify specific software?
The ATO's specific stance on product approval or certification is not reproduced in the source material for this page. Check the ATO's official guidance for the current position (checked 2026-10-02).
Can software replace my records?
No. Under the ATO's rule reflected here, software is a tool for keeping records; the duty to keep the underlying records stays with the sole trader.
Where do I confirm the ATO's "what good software should do" list?
Confirm it against the ATO's own published guidance, using the checked date 2026-10-02 as your verification point.
Is there a deadline to move to digital record-keeping?
Any specific deadline or date is not stated in the source material for this page; rely on the ATO's official guidance for current requirements.