During the lifetime of your business you may find yourself in a position where your business records have been lost or destroyed as a result of:

• natural disasters, where recognised bushfires and floods have caused significant damage to the local area. 
• a personal disaster, such as a house or business fire
• other circumstances where documents have unintentionally been lost or destroyed. 

The ATO will help you reconstruct your tax and super records.

You will need to contact other agencies and individuals to reconstruct your other business records.