s 87
In forcePower to require information or documents
Part 7Investigations
Division 2Investigations under tax laws
Subdivision 2Provisions about requiring information, documents and attendance
87 Power to require information or documents
The commissioner or an investigator may, by written notice given to a person, require the person to—
(a)
give to the commissioner or an investigator, either orally or in writing, information in the person’s knowledge about a stated matter within a stated reasonable time and in a stated reasonable way; or
(b)
give to the commissioner or an investigator a document about a stated matter in the person’s possession or control within a stated reasonable time and in a stated reasonable way.
Note—For the offence of failing to comply with an information or lodgement requirement, see section 121.
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