Lost or destroyed records

There may be times when your records are accidentally lost or destroyed – for example, if your home is burgled, flooded or burnt.

If you are unable to reconstruct your records, you may still be able to claim deductions for certain expenses if either of the following apply:

  • You have a complete copy of a lost or destroyed document.
  • We are satisfied that you took reasonable precautions to prevent the loss or destruction and, if the document was written evidence, it is not reasonably possible to obtain a substitute document.

Next step:

See also:

Last modified: 22 Jan 2016QC 42988