Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 5-1
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THE AUSTRALIAN TAXATION OFFICE
Division 353
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Powers to obtain information and evidence
Subdivision 353-A
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Powers to obtain information and evidence
SECTION 353-10
COMMISSIONER
'
S POWER
353-10(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 the administration or operation of a *taxation law;
(b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of the administration or operation of a taxation law;
(c) to produce to the Commissioner any documents in your custody or under your control for the purpose of the administration or operation of a taxation law.
353-10(2)
The Commissioner may require the information or evidence:
(a) to be given on oath or affirmation; and
(b) to be given orally or in writing.
353-10(3)
The regulations may prescribe scales of expenses to be allowed to entities required to attend before the Commissioner or the officer.
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationThe 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 the administration or operation of a *taxation law;
(b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of the administration or operation of a taxation law;
(c) to produce to the Commissioner any documents in your custody or under your control for the purpose of the administration or operation of a taxation law.
Note:
Failing to comply with a requirement can be an offence under section 8C or 8D .
The Commissioner may require the information or evidence:
(a) to be given on oath or affirmation; and
(b) to be given orally or in writing.
For that purpose, the Commissioner or the officer may administer an oath or affirmation.
The regulations may prescribe scales of expenses to be allowed to entities required to attend before the Commissioner or the officer.
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