Diesel and Alternative Fuels Grants Scheme Act 1999 (Repealed)
View history note
Hide history noteThis 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.
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