CSV, or CommBank credit card statements as PDF — several months at once is fine. Each statement is checked against its own printed totals before anything is added.

Every foreign-currency line is translated at the rate for its own transaction date — the general rule for translating income and deductions into Australian dollars. Rates are European Central Bank daily reference rates, crossed through the euro to give an AUD rate, covering . Markets close on weekends and public holidays, so a transaction on one of those days uses the last published rate before it, and the report lists every row where that happened. Nothing here is a substitute for your accountant's judgement — it gives them a clean, sourced set of numbers to work from.