Tax Agent Services Act 2009
PART 6
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THE TAX PRACTITIONERS BOARD
Division 60
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The Tax Practitioners Board
Subdivision 60-E
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Investigations
SECTION 60-105
Power to require witnesses to appear before the Board
60-105(1)
For the purpose of an investigation, the Board may, by notice in writing, require a person to appear before it:
(a) to give evidence; or
(b) to produce the documents or things referred to in the notice.
If a person is required to appear before the Board because the person has been nominated by an entity that has applied for registration, the person is entitled to be paid by the entity any allowances and expenses that are prescribed by the regulations. 60-105(3)
In any other case, a person required to appear before the Board is entitled to be paid by the Commonwealth any allowances and expenses that are prescribed by the regulations.
For the purpose of an investigation, the Board may, by notice in writing, require a person to appear before it:
(a) to give evidence; or
(b) to produce the documents or things referred to in the notice.
Note:
Failure to attend, answer questions, or produce the documents or things, is an offence: see sections 8C and 8D of the Taxation Administration Act 1953 .
60-105(2)If a person is required to appear before the Board because the person has been nominated by an entity that has applied for registration, the person is entitled to be paid by the entity any allowances and expenses that are prescribed by the regulations. 60-105(3)
In any other case, a person required to appear before the Board is entitled to be paid by the Commonwealth any allowances and expenses that are prescribed by the regulations.
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