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TAXATION ADMINISTRATION ACT 1996 - SECT 72
Power to require information, instruments and records, and attendance
72 Power to require information, instruments and records, and attendance
(1) The Chief Commissioner may require a person, by written notice, to do any
one or more of the following-- (a) to provide to the Chief Commissioner
(either orally or in writing) information that is described in the notice,
(b) to attend and give evidence before the Chief Commissioner or an
authorised officer,
(c) to produce to the Chief Commissioner an instrument or
record in the person's custody or control that is described in the notice.
(2) The Chief Commissioner must, if the requirement is made of a person to
determine that person's tax liability, indicate in the notice that the
requirement is made for that purpose, but the Chief Commissioner is not
otherwise required to identify a person in relation to whom any information,
evidence, instrument or record is required under this section.
(3) The
Chief Commissioner may require information or evidence that is not given
orally to be provided in the form of or verified by statutory declaration.
(4) The Chief Commissioner may require evidence that is given orally to be
given on oath or by affirmation and for that purpose the Chief Commissioner or
an authorised officer may administer an oath or affirmation.
(5) A person who
is required to attend and give evidence orally is to be paid expenses in
accordance with the scale of allowances to witnesses in force for the time
being under the rules of the District Court.
(6) 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 Chief Commissioner.
(7) The
Chief Commissioner may make a recording, by such means as the
Chief Commissioner determines, of the evidence given orally by a person.
(8)
The person to whom the notice is given must comply with the notice within such
period as is specified in the notice or such extended period as the
Chief Commissioner may allow. Maximum penalty (subsection (8)): 250 penalty
units.
Note : An offence against subsection (8) committed by a corporation is
an executive liability offence attracting executive liability for a director
or other person involved in the management of the corporation--see
section 121.
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