Commonwealth Consolidated Acts

CORONAVIRUS ECONOMIC RESPONSE PACKAGE (PAYMENTS AND BENEFITS) ACT 2020 - SECT 14

No e ntitlement if non - compliance with requirements

  (1)   An entity is not entitled, and is taken never to have been entitled, to a Coronavirus economic response payment in respect of a period unless the entity has complied with:

  (a)   the pre - payment record keeping requirements set out in section   15 that apply to the payment for the period ; and

  (b)   the post - payment record keeping requirements set out in section   16 that apply to the payment for the period .

Exemption from requirements

  (2 )   However, subsection   ( 1) does not apply to an entity in relation to the payment in respect of the period if a determination under subsection   ( 3) provides that the requirements in section   15 and 16 do not apply to the payment in respect of the period.

  (3)   The Commissioner may make a written determination that an entity is not required to comply with the record keeping requirements set out in sections   15 and 16 in relation to a specified Coronavirus economic response payment in respect of a period . The determination may take effect from a time before the determination is made.

  ( 4 )   A determination under subsection   ( 3 ) is not a legislative instrument.

Undertakings as to compliance

  (5 )   If an entity gives the Commissioner a statement in the approved form to the effect that the entity undertakes to comply with the record keeping requirements set out in section s   15 and 16 , the n the Commissioner may assume that the entity will comply with those requirements for the purposes of making a decision under this Act about entitlement to , or the amount of , the payment.

  (6 )   However, if :

  (a)   the Commissioner makes a decision under th is Act that the entity is entitled to the payment; and

  (b)   the entity do es not comply with th e requirements referred to in subsection   ( 5 ) ;

then :

  (c)   the Commissioner may revoke the decision ; and

  (d)   if the Commissioner revokes the decision under paragraph   ( c)--the entity is not entitled, and is taken never to have been entitled, to the payment.