Show download pdf controls
  • Reconstructing your tax records

    If your records have been damaged, destroyed or lost, there are a number of ways you can reconstruct them.

    On this page:

    Documents we hold

    We can re-issue or supply copies of tax documents such as:

    • income tax returns
    • income statements and payment summaries
    • activity statements
    • notices of assessment.

    If you have lost your tax file number (TFN), you can still access your tax information. Phone us on 1800 806 218 – you can use other information to verify your identity, such as your:

    • date of birth
    • address details
    • bank account details.

    Documents you can access in ATO online services

    The quickest and easiest way to access and print copies of your tax documents is by using our online services linked via myGovExternal Link. You can review and print your:

    • lodged income tax returns from 2010 onward
    • notice of assessments from 2010 onward
    • income statements, if your employer reports through Single Touch Payroll (STP)
    • lodged activity statements (sole traders only).

    See also:

    Documents held by others

    Your employer or payer should have copies of your payment summaries. Your bank should be able to provide you with bank records.

    If your employer reports your income and super information through STP, you can access a copy of your income statement through ATO online services via myGov.

    Your registered agent may also have copies of your records.

    Your bank may charge you a fee for replacing bank records and providing any other information or service to help you to reconstruct records. You can claim a deduction in the income year that those fees are charged.

    See also:

    Substantiating your claims

    If you are unable to substantiate claims made in your tax returns or activity statements because your records have been lost or destroyed, we can accept the claim without substantiation. For example, if it is not reasonably possible to obtain the original documents.

    Self-managed super funds

    If you have a self-managed super fund (SMSF), you have to keep certain records. If you have lost these records we will consider a request for additional time to meet your reporting obligations. Where possible, we will make available information that your SMSF previously reported.

    For superannuation enquiries phone us on 13 10 20.

    Find out about:

    Last modified: 23 Jan 2020QC 21527