record keeping · 5 min

Build a cost base your future self can explain

The practical documents that turn a spreadsheet total into a defensible history.

Last reviewed 13 July 2026

Keep the fact and its evidence together

Acquisition contracts, brokerage, legal costs, improvements, ownership costs and valuations may matter at different times. Record whether an amount was deducted elsewhere.

Use an evidence rhythm

A quarterly check is easier than reconstructing ten years at sale time.

Download broker and exchange statements.
Attach receipts to the relevant asset and category.
Record corporate actions and parcel changes.
Leave unresolved treatment questions open for review.

Primary sources

Keeping CGT records

Australian Taxation Office — Records, retention and asset-register guidance.

Guide to capital gains tax 2026

Australian Taxation Office — General CGT concepts and 2026 return-preparation guidance.

General information only. TrackCGT does not consider your objectives, circumstances or complete tax position. Confirm decisions with a registered tax practitioner.