Taxation Administration Act 1997

An authorised officer, by written notice, may require a person to do any one or more of the following for the purpose of a taxation law:to provide any information specified in the notice; to attend and give evidence before the authorised officer; to provide the authorised officer with any record in the person's custody or control that is specified in the notice.

If the requirement is made of a person to determine that person's tax liability, the authorised officer is to indicate this in the notice, but the authorised officer is not otherwise required to identify a person in relation to whom any information or record is required under this section.

An authorised officer may require information or evidence that is not given orally to be provided in the form of or verified by a statutory declaration.

An authorised officer may require evidence that is given orally to be given on oath or by affirmation and for that purpose the authorised officer may administer an oath or affirmation.

An authorised officer may make a recording by any means of the evidence given orally by a person.