Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)

Schedule 5   Administrative provisions

Part 1   Administrative provisions

Taxation Administration Act 1953

46   Subsection 353-10(1) in Schedule 1

Repeal the subsection, substitute:

(1) The Commissioner may by notice in writing require you to do all or any of the following:

(a) to give the Commissioner any information that the Commissioner requires for the purpose of:

(i) the application of an *indirect tax law in relation to you or any other entity; or

(ii) the administration or operation of this Schedule (other than Division 340);

(b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of:

(i) the application of an indirect tax law in relation to you or any other entity; or

(ii) the administration or operation of this Schedule (other than Division 340);

(c) to produce to the Commissioner any documents in your custody or under your control for the purpose of:

(i) the application of an indirect tax law in relation to you or any other entity; or

(ii) the administration or operation of this Schedule.

Note: Failing to comply with a direction can be an offence against section 8C.