Power to require information, instruments or records or attendance for examination
70 Power to require information, instruments or records or attendance for examination
The Commissioner may, for a purpose related to the administration or enforcement of a taxation law, by written notice served on a person, require the person—
to provide to the Commissioner (either orally or in writing) information that is described in the notice; or
to attend and give evidence before the Commissioner or an authorised officer; or
to produce to the Commissioner an instrument or record in the person's custody or control that is described in the notice.
The Commissioner must, if the requirement is made of a person to determine that person's tax liability, indicate in the notice that the requirement is made for that purpose, but the Commissioner is not otherwise required to identify a person in relation to whom any information, evidence, instrument or record is required under this section.
The Commissioner may require that information or evidence be provided or given under this section on oath, or in the form of, or verified by, a statutory declaration.
If a person, without reasonable excuse, refuses or fails—
to comply with the requirements of a notice under this section within the period specified in the notice or any further period allowed by the
Commissioner; or
to comply with any other requirement of the Commissioner as to the giving of evidence or the manner in which information or evidence is to be provided or given under this section, the person is guilty of an offence. Maximum penalty: Maximum penalty: $10 000.
A requirement under this section is a non-reviewable decision.
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