Power of authorised officer to require information or documents

Current

An authorised officer who—

(a)

exercises a power of entry under this Division; and

(b)

produces his or her identity card for inspection by a person—

may, to the extent that it is reasonably necessary to do so for the administration or execution of a taxation law, require the person to answer a question, to give information to the authorised officer, to produce or provide documents or things to the authorised officer and to give reasonable assistance to the authorised officer.

This Act’s bill:Second reading speech

Research tools for this sectionSubscription

Cited by Analyse Interrogate History Equivalents

The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.

86 Power of authorised officer to require information or documents