18Reliance by Commissioner on claim

#### 18 Reliance by Commissioner on claim (1) If you make a claim for a grant or benefit in respect of a claim period, the Commissioner may, for the purposes of making an assessment, accept (either in whole or in part): (a) a statement in the claim; and (b) any other statement otherwise made by you or on your behalf. (2) In determining whether an assessment is correct, any determination, opinion or judgment of the Commissioner made, held or formed in connection with the consideration of an objection against the assessment is taken to have been made, held or formed when the assessment was made.