Commissioner may obtain information and documents
42 Commissioner may obtain information and documents
If the Commissioner is satisfied that the person has failed to comply with a requirement under section 353‑10 in Schedule 1 to the Taxation Administration Act 1953:
the Commissioner may advise the person in writing that the Commissioner is so satisfied and that the consequences in paragraph (b) will apply; and
if the Commissioner does so, the Commissioner must not make an assessment in relation to any existing or new claim by the person for an entitlement to a grant or benefit until the person complies with the requirement.
Failing to comply with a notice can also be an offence against section 8C of the Taxation Administration Act 1953.
This Act’s bill:Explanatory memorandumSecond reading speech
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