20Records that are lost or destroyed

20 Records that are lost or destroyed

(1) This section applies to you if:

(a) section 18 or 19 requires you to retain a particular record; and

(b) the record is lost or destroyed.

(2) If you have 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 you don’t have such a copy, but the Commissioner is satisfied that you took reasonable precautions to prevent the loss or destruction, your entitlement to a fuel grant is not affected by your failing to retain or produce the original record. (4) This section has effect despite anything in section 17, 18 or 19.