Reconstructing your tax records
If your records have been damaged or destroyed, there are a number of ways you can reconstruct them.
Documents we hold
We can re-issue or supply copies of tax documents, such as:
- income tax returns
- activity statements
- notices of assessment.
If you have lost your TFN, you can still access your tax information: phone us on 1800 806 218. We will allow you to use other information to verify your identity, such as your:
- date of birth
- address details
- bank account details.
Documents held by others
Your employer or payer should have copies of your PAYG payment summaries and your bank should be able to provide you with any bank records that have been destroyed.
Your registered agent may also have copies of your records.
If your bank charges a fee for replacing bank records and providing any other service to help you to reconstruct records or provide information due to a disaster, you can claim a deduction in the income year that those fees are charged.
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, where it is not reasonably possible to obtain the original documents.
Self-managed super funds
If you have a self-managed super fund (SMSF), you are required to keep certain records. If you have lost these records in a disaster 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.
If your records have been lost or destroyed - whether you are an individual, in business, a registered agent or responsible for a self-managed super fund - we can help you to reconstruct your tax records and make reasonable estimates where necessary.