18Records that are lost or destroyed

#### 18 Records that are lost or destroyed (1) This section applies to an entity if: (a) section 15 or 16 requires the entity to retain a particular record; and (b) the record is lost or destroyed. (2) If the entity has a complete copy of the record that is lost or destroyed, it is treated as the original from the time of the loss or destruction. (3) If the entity does not have such a copy, but the Commissioner is satisfied that the entity took reasonable precautions to prevent the loss or destruction, the entity’s entitlement to a Coronavirus economic response payment is not affected by the entity’s failure to retain or produce the original record. (4) This section has effect despite anything in section 14, 15, 16 or 17.