17No entitlement to fuel grants unless record‑keeping requirements met

17 No entitlement to fuel grants unless record‑keeping requirements met

(1) Despite the provisions of Part 2:

(a) you are not entitled to a fuel grant in respect of a particular grant period unless you comply with the pre‑claim record‑keeping requirements set out in section 18; and

(b) if you have made a claim for a fuel grant in respect of a particular grant period—you are not entitled, and are taken never to have been entitled, to a fuel grant in respect of that grant period unless you have complied with the post‑claim record‑keeping requirements set out in section 19.

(2) If:

(a) you make a claim for a fuel grant in respect of a grant period; and

(b) you make a statement in the claim to the effect that you undertake to comply with the post‑claim record‑keeping requirements set out in section 19;

the Commissioner may, for the purposes of making an assessment, assume that you will comply with those requirements. However, if you do not comply with those requirements, the Commissioner may amend your assessment under section 15E.