Taxation Administration Act 1997

The Commissioner, by written notice, may require a person to do any one or more of the following—

to provide to the Commissioner (either orally or in writing) information that is described in the notice;

to attend and give evidence before the Commissioner or another authorised officer;

to produce to the Commissioner a document or thing in the person's custody or control that is described in the notice.

If the requirement is made of a person to determine that person's tax liability, the Commissioner must 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, document or thing is required under this section.

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

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

Subject to subsection (6), a person who is required to attend and give evidence orally is to be paid expenses in accordance with the prescribed scale of expenses.

Subsection (5) does not apply to a person, or a representative of a person, whose liability under a taxation law is being investigated by the Commissioner.

The Commissioner may make a recording, by such means as the Commissioner determines, of the evidence given orally by a person.

The person to whom the notice is given must comply with the notice within the period specified in the notice or any extended period allowed by the Commissioner.

If a person is convicted of an offence against subsection (8) the court, in addition to imposing a penalty under that subsection and whether or not the period for complying with the notice has expired, may order the person to comply with—

the requirement contained in the notice; and

any other requirement that could be made in relation to the person under a taxation law that the court considers necessary to ensure the effectiveness of the requirement referred to in paragraph (a)—

A person cannot be charged with an offence against subsection (8) in respect of a failure to comply with a requirement of a notice if the Commissioner has certified the failure to the Supreme Court under section 73A, unless the Supreme Court declines to inquire into the matter.