The National Rental Affordability Scheme must provide for the Secretary to do the following in relation to an allocation:
(a) issue a certificate to an approved participant of a kind provided for by the Scheme that states the National Rental Affordability Scheme Tax Offset that is claimable in relation to an NRAS year;
(b) make a payment to an approved participant of a kind provided for by the Scheme for an NRAS year.