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Country Selection

The Records Manager Skill provides country-specific record keeping guidelines for compliance with local regulations. This guide covers selecting and configuring your country.

Supported Countries

Country Code Authority Status
Australia Australia ATO (Australian Taxation Office) Full support
United States UnitedStates IRS (Internal Revenue Service) Full support
United Kingdom UnitedKingdom HMRC (HM Revenue & Customs) Full support

Configuration

Set your country in $PAI_DIR/.env:

MADEINOZ_RECORDMANAGER_COUNTRY="Australia"

If not specified, the default is Australia.

Country Guidelines

Australia

Authority: Australian Taxation Office (ATO)

Key Regulations: * Tax Administration Act 1953, Section 254 * Family Trust Election (Section 272-80 ITAA 1936) * Corporations Act 2001

Standard Retention Periods:

Document Type Retention Legal Basis
Tax Returns 7 years ATO Section 254
Tax Assessments 7 years ATO requirement
Medical Receipts 7 years Tax deduction substantiation
Bank Statements 5 years Income/deduction evidence
Investment Statements 7 years Capital gains tax calculation
Insurance Policies 10 years Claims period + expired policies
Contracts 10 years Statute of limitations
Legal Documents 15+ years Permanent records (wills, POA)
Warrant Until expires Consumer guarantees

Trust-Specific Retention:

Document Retention Special Notes
Trust Deed 15+ years Permanent - foundational document
Family Trust Election (FTE) 5 years From FTE date, not EOFY
Distribution Minutes 7 years ATO Section 100A compliance
Trustee Resolutions 7 years Governance evidence

Supported Domains:

  • household - Personal records with comprehensive coverage

  • corporate - Business records, Fair Work Act compliance

  • unit-trust - Unit trust structures

  • discretionary-trust - Family trusts with discretionary distributions

  • family-trust - Family trusts with FTE (including interpositionary and loss trust elections)

Special Considerations:

  • Family Trust Election (FTE): Critical document - 5-year retention from FTE date, NOT end of financial year. Affects entire trust structure.

  • Trust Deeds: Should be kept permanently - never discard

  • Superannuation: 7-year retention for contribution and balance records

  • Pets: 10-year retention for veterinary records, lifetime for microchip/ownership documents

United States

Authority: IRS (Internal Revenue Service)

Key Regulations: * IRS Revenue Procedure 97-58 * IRS Publication 552

Standard Retention Periods:

Document Type Retention Legal Basis
Tax Returns 7 years IRS recommendation (3 minimum, 7 for safety)
Tax Documents 7 years IRS supporting documentation
Medical Records 10 years Long-term health history
Insurance Policies 10 years Until expired + claims period
Receipts 7 years Tax deductions, proof of purchase
Bank Statements 7 years IRS income verification
Investment Statements 7 years IRS capital gains reporting
Contracts 10 years State statute of limitations
Legal Documents 15+ years Estate planning documents

Supported Domains:

  • household - Personal records

Special Considerations:

  • IRS minimum is 3 years for most documents, but 7 years is recommended

  • Keep records indefinitely if you filed a fraudulent return

  • Keep employment tax records for 4 years

United Kingdom

Authority: HMRC (HM Revenue & Customs)

Key Regulations: * Self Assessment requirements * Financial Conduct Authority (FCA) guidance

Standard Retention Periods:

Document Type Retention Legal Basis
Tax Returns 7 years HMRC self-assessment
SA302 7 years HMRC mortgage verification
P60 7 years HMRC tax year summary
P11D 7 years HMRC benefits documentation
Medical Records 10 years NHS and personal health
Insurance Policies 10 years FCA guidance
Utility Bills 2 years Proof of address
Receipts 7 years Consumer Rights Act
Bank Statements 7 years HMRC income verification

Supported Domains:

  • household - Personal records

Special Considerations:

  • Self-employed: Keep records for at least 5 years after the 31 January submission deadline

  • Company directors: Records for 6 years from end of accounting period

  • VAT: 6 years (or 10 years for errors)

Choosing Your Country

Consider these factors when selecting your country:

  1. Tax residency - Where do you file tax returns?

  2. Legal jurisdiction - Which country's laws apply to your records?

  3. Document source - Where were the documents issued?

  4. Entity location - Where is your business or trust registered?

For complex situations (e.g., expatriates, cross-border entities), consult a tax professional.

Domain Selection

Each country supports specific domains based on local record keeping practices:

Australia - All Domains

MADEINOZ_RECORDMANAGER_COUNTRY="Australia"
MADEINOZ_RECORDMANAGER_DEFAULT_DOMAIN="household"  # or corporate, projects, unit-trust, discretionary-trust, family-trust

United States - Household Only

MADEINOZ_RECORDMANAGER_COUNTRY="UnitedStates"
MADEINOZ_RECORDMANAGER_DEFAULT_DOMAIN="household"

United Kingdom - Household Only

MADEINOZ_RECORDMANAGER_COUNTRY="UnitedKingdom"
MADEINOZ_RECORDMANAGER_DEFAULT_DOMAIN="household"

Unsupported Countries

If your country is not supported, the system will fall back to Australia with a warning. For unsupported countries, consider:

  1. Use Australia as base - Retention periods are generally conservative and safe

  2. Customize retention - Use override variables for specific document types

  3. Consult local authorities - Verify retention requirements for your jurisdiction

Customizing Retention Periods

Override default retention periods for your specific situation:

# Keep tax records for 10 years instead of default
MADEINOZ_RECORDMANAGER_RETENTION_TAX_YEARS="10"

# Extended medical record retention
MADEINOZ_RECORDMANAGER_RETENTION_MEDICAL_YEARS="15"

# Longer insurance policy retention
MADEINOZ_RECORDMANAGER_RETENTION_INSURANCE_YEARS="15"

Verification

Verify your country and domain configuration:

bun run src/skills/RecordsManager/Tools/RecordManager.ts status

Output includes: 

Country: Australia
Default Domain: household
Supported Domains: household, corporate, projects, unit-trust, discretionary-trust, family-trust

Compliance Disclaimer

The Records Manager Skill provides guidance based on publicly available record keeping requirements. However:

  • This is not legal advice - Consult a qualified professional for your specific situation

  • Regulations change - Stay informed about updates to record keeping requirements

  • Special circumstances - Complex entities, cross-border situations, and specific industries may have different requirements

  • Professional verification - Have your record keeping practices reviewed by a qualified accountant or lawyer

Next Steps