Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)

Schedule 1   Amendment of the Taxation Administration Act 1953 not related to assessments

28   Subsection 353-10(1) in Schedule 1

Repeal the subsection (including the note), 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 the administration or operation of:

(i) an *indirect tax law; or

(ii) the *MRRT law; or

(iii) 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 the administration or operation of:

(i) an indirect tax law; or

(ii) the MRRT law; or

(iii) 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 the administration or operation of:

(i) an indirect tax law; or

(ii) the MRRT law; or

(iii) this Schedule.

Note: Failing to comply with a requirement can be an offence under section 8C or 8D.