Income Tax Assessment Act 1997
If you have a complete copy of a document that is lost or destroyed during the *retention period, it is treated as the original from the time of the loss or destruction. 900-205(2)
If you don't have such a copy, but the Commissioner is satisfied that you took reasonable precautions to prevent the loss or destruction, the rest of this section explains what to do. 900-205(3)
If the lost or destroyed document was a travel record, log book or other document that is not written evidence of an expense under Subdivision 900-E , you do not need to replace it; your deduction is not affected by your failing to retain or produce the document. 900-205(4)
If the lost or destroyed document was written evidence, you must try to get a substitute document that meets all the original requirements (except the time limit for getting the original). 900-205(5)
If you succeed, your deduction is not affected by your failing to retain or produce the original document. The substitute document is treated as the original from the time of the loss or destruction. 900-205(6)
If it is not reasonably possible to succeed, your deduction is not affected by your failing to retain or produce the original document. 900-205(7)
If it is reasonably possible for you to get a substitute document, but you don't get one, this section does not protect you from the consequences of failing to retain or produce the original.
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