Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the AAT is satisfied that a person has information, or custody or control of a document, that is relevant to an AAT first review, the AAT may, for the purposes of the review, request the Registrar to exercise the Registrar's powers under section 161 of the Assessment Act or section 120 of this Act.
Note: A person who fails to comply with a notice given by the Registrar under section 161 of the Assessment Act or section 120 of this Act commits an offence under that section.
(2) The Registrar must comply with the request as soon as
practicable and no later than 7 days after the request is made.