Diesel and Alternative Fuels Grants Scheme Act 1999 (Repealed)

Part 4 - Record-keeping requirements  

18   Pre-claim record-keeping requirements  

(1)    
This section sets out the pre-claim record-keeping requirements that apply to you in relation to a fuel grant in respect of a particular grant period.

(2)    
You must:

(a) keep records that enable you to substantiate your claim for the fuel grant; and

(b) retain those records until you make the claim.

Note:

Section 19 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.

(5)    
A determination under subsection (4) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 .

Note:

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