When you get a lump sum payment under section 157(1)(b), you must give a return with it. This return shows your gross income for the year ending 31 December 1991. You must fill out the return in a certain way and include certain details that the Secretary requires. You also need to get an auditor to sign a certificate. This certificate says if the return is a fair and accurate statement of your gross income. The auditor's certificate must be included with your return. The return and certificate are important because they help check your income. You must give them to the right people when you get your payment. This is a rule that you must follow when you get a lump sum payment under section 157(1)(b).