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On 9 June 2011 the ATO released a practice statement entitled “Reconstructing records and making reasonable estimates for taxpayers affected by disasters”: PS LA 2011/25.

The purpose of the practice statement is to provide guidance to tax officers to assist taxpayers and their nominated representatives that have been affected by disaster to reconstruct their tax records, and/or, where appropriate, calculate reasonable estimates for the purposes of obtaining lodgment of taxation documents and returns.

The primary purpose of this practice statement is to explain how the ATO can assist taxpayers to reconstruct and lodge income tax documents and returns. However, the practice statement can also apply in most cases to reconstruct and lodge documents and returns in relation to fringe benefits tax, superannuation and business activity statement (BAS) provisions.