Document ID: chunk:federal_register_of_legislation:C2005C00272:clause:1_45a
Version: federal_register_of_legislation:C2005C00272
Segment Type: clause
Provision Reference: sch 1 cl 45A
Character Range: 19093–20591

45A  Commissioner may require claimant for grant or benefit to demonstrate record keeping system etc.

 (1) This section applies to a person who has made a claim for entitlement to a grant or benefit.

 (2) The Commissioner may, in writing, require the person to demonstrate to the Commissioner, at a specified time, the method, or the operation of any record keeping or accounting system, employed in arriving at the particulars or estimates included in the claim.

 (3) The time specified under subsection (2) must be at least 21 days after the written requirement is given to the person.

 (4) If the Commissioner is satisfied that the person has failed to comply with a requirement under subsection (2):
 (a) the Commissioner may advise the person in writing that the Commissioner is so satisfied and that the consequences in paragraph (b) will apply; and
 (b) if the Commissioner does so, the Commissioner must not make an assessment in relation to:
 (i) the claim; or
 (ii) any other existing claim, or any new claim, by the person for an entitlement to a grant or benefit;
  until the person complies with the requirement.

Note: A refusal or failure to comply with the requirement is an offence against section 8C of the Taxation Administration Act 1953.

 (5) The Commissioner may conduct such testing of the record keeping or accounting system mentioned in subsection (2) as is reasonably necessary to determine the accuracy of the system in arriving at those particulars or estimates.