21D

Power to require documents

In force

(1)

The Commissioner, by written notice, may require a person to produce to the Commissioner a document that is required to be kept under section 21B.

(2)

The person to whom a notice is given under subsection (1) must comply with the notice within the period specified in the notice or any extended period allowed by the Commissioner.

200 penalty units in the case of a body corporate;

40 penalty units in any other case.

Note to s. 21D(2) inserted by No. 13/2013 s. 56(2).

Note

Section 130B of the Taxation Administration Act 1997 applies to an offence against this subsection.

S. 21E inserted by No. 31/2008 s. 4.

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