The Australia Taxation Office (ATO) has issued Taxation Ruling (TR) 2018/2, which explains the ATO's view on record keeping in electronic form, including how taxpayers must retain and, when required, provide access to electronic records, including encrypted records, records created from e-commerce, and records stored in the cloud. The ruling generally applies to years of income commencing both before and after its date of issue (14 February 2018), although it will not apply to taxpayers to t…