By the LessTax team

Australian Tax
& Receipt Compliance

Practical guides on ATO record-keeping rules, GST and BAS lodgement, income tax deductions, and digital receipt management for Australian freelancers, sole traders, and small businesses.

27 February 2026  ·  14 min read

ATO Receipt Requirements & GST Guide for Australian Sole Traders 2026

ABN registration, GST 10%, quarterly BAS lodgement, Division 900 substantiation rules, and the ATO's five-year record-keeping requirement — everything Australian freelancers and sole traders need to know to stay compliant and claim every deduction they're entitled to.

ATO GST Sole Trader BAS