Tax Agent Services Act 2009

PART 6 - THE TAX PRACTITIONERS BOARD  

Division 60 - The Tax Practitioners Board  

Subdivision 60-E - Investigations  

SECTION 60-110   Power to take evidence on oath or affirmation  

60-110(1)  
For the purpose of taking evidence, the * Chair, or an individual acting on behalf of the Chair, may:


(a) require a person to either take an oath or make an affirmation; and


(b) administer an oath or affirmation to the person.

Note:

Failure to take an oath or make an affirmation is an offence: see section 8D of the Taxation Administration Act 1953 .

60-110(2)  
The oath or affirmation is an oath or affirmation that the evidence the person will give will be true.

60-110(3)  
The Board may, if it thinks that it is appropriate, allow a person who has been sworn, or who has made an affirmation, to give evidence by tendering a written statement and verifying it by oath or affirmation.




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