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TAXATION ADMINISTRATION ACT 2001 - SECT 89
Power to record giving of information
89 Power to record giving of information
(1) This section applies if a person is giving information to the commissioner
or an investigator under a requirement under section 88 .
(2) With the
person’s knowledge, a recording may be made, in the way the commissioner or
investigator considers appropriate, of questions asked by the commissioner or
investigator and information given by the person.
(3) If asked to do so by
the person, the commissioner or investigator must give the person a copy of
the recording.
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