Coronavirus Economic Response Package (Payments and Benefits) Act 2020
No entitlement if non- compliance with requirements
14(1)
An entity is not entitled, and is taken never to have been entitled, to a Coronavirus economic response payment in respect of a period unless the entity has complied with:
(a) the pre-payment record keeping requirements set out in section 15 that apply to the payment for the period; and
(b) the post-payment record keeping requirements set out in section 16 that apply to the payment for the period.
Exemption from requirements
14(2)
However, subsection (1) does not apply to an entity in relation to the payment in respect of the period if a determination under subsection (3) provides that the requirements in section 15 and 16 do not apply to the payment in respect of the period.
14(3)
The Commissioner may make a written determination that an entity is not required to comply with the record keeping requirements set out in sections 15 and 16 in relation to a specified Coronavirus economic response payment in respect of a period. The determination may take effect from a time before the determination is made.
14(4)
A determination under subsection (3) is not a legislative instrument.
Undertakings as to compliance
14(5)
If an entity gives the Commissioner a statement in the approved form to the effect that the entity undertakes to comply with the record keeping requirements set out in sections 15 and 16 , then the Commissioner may assume that the entity will comply with those requirements for the purposes of making a decision under this Act about entitlement to, or the amount of, the payment.
14(6)
However, if:
(a) the Commissioner makes a decision under this Act that the entity is entitled to the payment; and
(b) the entity does not comply with the requirements referred to in subsection (5);
then:
(c) the Commissioner may revoke the decision; and
(d) if the Commissioner revokes the decision under paragraph (c) - the entity is not entitled, and is taken never to have been entitled, to the payment.
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