Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purpose of taking evidence, the * Chair, or an individual acting on behalf of the Chair, may:
(a) require a person to either take an oath or make an affirmation; and
(b) administer an oath or affirmation to the person.
Note: Failure to take an oath or make an affirmation is an offence: see section 8D of the Taxation Administration Act 1953 .
(2) The oath or affirmation is an oath or affirmation that the evidence the person will give will be true.
(3) The Board may, if it thinks that it is appropriate, allow a
person who has been sworn, or who has made an affirmation, to give evidence by
tendering a written statement and verifying it by oath or affirmation.