What are the records can be provided for business while disaster?

​The ATO can help for a person whom records are lost due to natural disaster by:
• On site visits to assist them, which includes reconstruct their destroyed or lost tax records and work out the estimates if the records must not be reconstructed
• Providing information ATP already has
• If required communication with third parties
• Working closely as a tax professional
The ATO can help by providing records such as tax returns, activity statement if lodged and PAYG withholding annual reports. Business person wants to reconstruct their records or want to make reasonable estimated ATO ask the similar process like there are as follows to reconstruct the records:
• Use third party information and bank 
• Use activity statement which have been lodged already with the information from the individual or business  to reconstruct their tax who are affected by disaster.
• Considering all information to make the records.