ato logo
Search Suggestion:

Reconstructing your tax records

Find out how to replace your lost or damaged tax records because of a natural disaster or personal crisis.

Last updated 8 May 2022

If your records have been damaged, destroyed or lost, there are several ways we can help you reconstruct them.

We can re-issue or help you reconstruct lost or damaged records to claim entitlements including tax deductions, or to access government payments or concessions.

Documents we hold

The quickest and easiest way to access and print copies of your tax documents is by using our online services through myGovExternal Link.

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

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

If you have lost your tax file number, phone our emergency support line on 1800 806 218. We will 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 payment summaries. Your bank should be able to provide you with bank records.

If your employer reports your income and super information through Single Touch Payroll (STP), you can access a copy of your income statement in ATO online services through myGovExternal Link.

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.

Proving your claims

If you can't prove claims made in your tax returns or activity statements because your records have been lost or destroyed, we can still accept the claim if it's not reasonably possible to get the original or replacement documents.

Self-managed super funds

If you have a self-managed super fund, you must 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 super enquiries, phone us on 13 10 20.