26Pre‑claim record‑keeping requirements

#### 26 Pre‑claim record‑keeping requirements (1) This section sets out the pre‑claim record‑keeping requirements that apply to you in relation to a grant or benefit in respect of a particular claim period. (2) You must: (a) keep records that enable you to substantiate your claim for the grant or benefit; and (b) retain those records until you make the claim. > Note: Section 27 provides that you must continue to retain those records for 5 years after you make the claim. (3) The records must be: (a) in English; or (b) readily accessible, and easily convertible into English. (4) You are taken to have met the requirement set out in paragraph (2)(a) if you keep records of a kind, and in a manner, specified in a written determination made by the Commissioner. > Note: Sections 8L, 8Q and 8T of the Taxation Administration Act 1953 deal with keeping records incorrectly.