25No entitlement to grants or benefits unless record‑keeping requirements met

#### 25 No entitlement to grants or benefits unless record‑keeping requirements met (1) Despite the provisions of Part 3 and the entitlement Acts: (a) you are not entitled to a grant or benefit in respect of a particular claim period unless you comply with the pre‑claim record‑keeping requirements set out in section 26; and (b) if you have made a claim for a grant or benefit in respect of a particular claim period—you are not entitled, and are taken never to have been entitled, to the grant or benefit in respect of that claim period unless you have complied with the post‑claim record‑keeping requirements set out in section 27. (2) If: (a) you make a claim for a grant or benefit in respect of a claim 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 27; 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 20.