Reconstructing records and making reasonable estimates for taxpayers affected by a disaster

What this Practice Statement is about

General policy on disaster-affected taxpayers

Establishing proof of identity

Assisting taxpayers who are not in business with their tax return

Assisting taxpayers who are in business to lodge a tax return

Assisting taxpayers who are in business to lodge their business activity statement

Assisting taxpayers who are in business with other tax obligations

Default assessments

Substantiation requirements

False or misleading information

Penalties and interest charges