28Records that are lost or destroyed

#### 28 Records that are lost or destroyed (1) This section applies to you if: (a) section 26 or 27 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 do not have such a copy, but the Commissioner is satisfied that you took reasonable precautions to prevent the loss or destruction, your entitlement to a grant or benefit is not affected by your failing to retain or produce the original record. (4) This section has effect despite anything in section 25, 26 or 27.