Document ID: chunk:federal_register_of_legislation:C2024C00452:section:26
Version: federal_register_of_legislation:C2024C00452
Segment Type: section
Provision Reference: s 26
Character Range: 25104–25980

26  Pre‑claim record‑keeping requirements
 (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.