(1) This section sets out the pre-claim record-keeping requirements that apply to you in relation to a grant or benefit in respect of a particular claim period. (2) You must:

(a)

keep records that enable you to substantiate your claim for the grant or benefit; and

(b)

retain those records until you make the claim.

Note: Section 27 provides that you must continue to retain those records for 5 years after you make the claim.

(3) The records must be:

(a)

in English; or

(b)

readily accessible, and easily convertible into English.

(4) You are taken to have met the requirement set out in paragraph (2)(a) if you keep records of a kind, and in a manner, specified in a written determination made by the Commissioner.

Note: Sections 8L, 8Q and 8T of the Taxation Administration Act 1953 deal with keeping records incorrectly.