requirements met (1) Despite the provisions of Part 3 and the
entitlement Acts:
- (a)
- you are not entitled to a grant or benefit in respect
of a particular claim period unless you comply with the pre-claim
record-keeping requirements set out in section 26; and
- (b)
- if you have made a claim for a grant or benefit in respect of a particular
claim periodyou are not entitled, and are taken never to have been
entitled, to the grant or benefit in respect of that claim period unless you
have complied with the post-claim record-keeping requirements set out in
section 27.
(2) If:
- (a)
- you make a claim for a grant or benefit in respect of a
claim period; and
- (b)
- you make a statement in the claim to the effect that you undertake to
comply with the post-claim record-keeping requirements set out in
section 27;
the Commissioner may, for the purposes of making an assessment, assume that
you will comply with those requirements. However, if you do not comply with
those requirements, the Commissioner may amend your assessment under
section 20.