27Post‑claim record‑keeping requirements

#### 27 Post‑claim record‑keeping requirements (1) This section sets out the post‑claim record‑keeping requirements that apply to you in relation to a grant or benefit in respect of a particular claim period. (1C) The records must be: (a) in English; or (b) readily accessible, and easily convertible into English. (1D) You must retain the records for the period of 5 years after the claim was made. (2) You must continue to retain, for the period of 5 years after the claim was made, the records that the pre‑claim record‑keeping requirements set out in section 26 required you to retain. (3) If the Commissioner gives you a written notice telling you to produce records that subsection (2) required you to retain, you must comply with the notice. (4) A notice under subsection (3) must give you 28 days or more to comply, starting on the day after the notice is given. The Commissioner may allow you more time to comply with the notice. (5) Despite subsection (2), it is not necessary to continue to retain records: (a) if the Commissioner tells you that you do not need to retain them; or (b) for a company that has been finally dissolved. (6) Despite section 8C of the Taxation Administration Act 1953, you do not commit an offence merely by not complying with a notice under subsection (3). > Note: Sections 8L, 8Q and 8T of the Taxation Administration Act 1953 deal with keeping records incorrectly.