Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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, one or more of the following:
(a) the method used to arrive at the particulars or estimates included in the claim;
(b) the operation of any record keeping or accounting system operated by, or on behalf of, the person and used to arrive at the particulars or estimates included in the claim;
(c) the operation of any process operated by, or on behalf of, the person to manufacture the goods to which the claim relates.
(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.
(6) The Commissioner may conduct such testing of the manufacturing process mentioned in subsection (2) as is reasonably necessary to determine the accuracy of the goods' description in the claim.