45UARecord‑keeping requirements

#### 45UA Record‑keeping requirements Record‑keeping requirements for person (1) For the purposes of the application of paragraph 45TS(a) or 45TT(1)(a) or subsection 45U(1) or (3) to a person, the applicable record‑keeping requirements have been complied with in relation to a period of the person’s accruing membership of the pension bonus scheme if: (a) in a case where the person has: (i) been given a group certificate or payment summary (within the meaning of section 16‑170 in Schedule 1 to the Taxation Administration Act 1953) in respect of any gainful work carried on by the person during that period; or (ii) lodged an income tax return that relates to any gainful work carried on by the person during that period; the person would be in a position to produce a copy of the certificate or of the return, as the case may be, to the Secretary if the Secretary were to require the person to produce that copy; and (b) both: (i) the person has kept a recognised work record (see subsection (3)) in relation to gainful work carried on by the person during that period; and (ii) the person would be in a position to produce that record to the Secretary if the Secretary were to require the person to produce that record. Record‑keeping requirements for partner of person (2) For the purposes of the application of paragraph 45TS(b) or (c) or 45TT(1)(b) or (c) or subsection 45U(2) or (4) to a partner of a person, the applicable record‑keeping requirements have been complied with in relation to a period of the person’s accruing membership of the pension bonus scheme if: (a) in a case where the partner has been given a group certificate or payment summary (within the meaning of section 16‑170 in Schedule 1 to the Taxation Administration Act 1953) in respect of any gainful work carried on by the partner during that period while the partner was a partner of the person and was: (i) an accruing member, or a post‑70/75 member, of the pension bonus scheme; or (ii) an accruing member, or a post‑75 member, of the corresponding scheme under Part 2.2A of the Social Security Act; the person would be in a position to produce a copy of the certificate to the Secretary if the Secretary were to require the person to produce that copy; and (b) in a case where the partner has lodged an income tax return that relates to any gainful work carried on by the partner during that period while the partner was a partner of the person and was: (i) an accruing member, or a post‑70/75 member, of the pension bonus scheme; or (ii) an accruing member, or a post‑75 member, of the corresponding scheme under Part 2.2A of the Social Security Act; the person would be in a position to produce a copy of the return to the Secretary if the Secretary were to require the person to produce that copy; and (c) in any case—the partner has kept a recognised work record (see subsection (3)) in relation to any gainful work carried on by the partner during that period while the partner was a partner of the person and was: (i) an accruing member, or a post‑70/75 member, of the pension bonus scheme; or (ii) an accruing member, or a post‑75 member, of the corresponding scheme under Part 2.2A of the Social Security Act; and the person would be in a position to produce that record to the Secretary if the Secretary were to require the person to produce that record. Recognised work record (3) For the purposes of this section, a recognised work record, in relation to a person, is a written statement signed by the person that sets out, in relation to gainful work carried on by the person during a particular period: (a) the nature of the gainful work; and (b) the dates on which the gainful work was carried on; and (c) the total number of hours gainfully worked; and (d) the total number of hours gainfully worked in Australia; and (e) in a case where any of the gainful work was carried on in the capacity of employee—the name or names of the employer or employers concerned; and (f) such other particulars as the Secretary requires.