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Point 1: Sam's Trucking Services operates a fleet of heavy vehicles. They use MYOB software along with other documentation to support their fuel tax credit claims. The documentation includes tax invoices showing the number of litres of fuel acquired.
Point 2: During February of the current year, the company's office premises suffered a fire. All the paper trail including tax invoices and vehicle and fuel issue records for the month and for all fuel acquisitions during the previous year was consumed in the fire.
Point 3: Sam's Trucking Services still has their computer records containing their records and contractor's statements, and these contain information on the quantity of fuel acquired and used in the business during that time.
Question 1: Will they be able to rely on these as acceptable documents to support their claims? How? (Identify and Apply Guidelines, Procedures, Legislation and Codes of Practice relevant to the financial services industry).
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