Fringe Benefits Tax Assessment Act 1986

S 128 repealed by No 2 of 2015, s 3 and Sch 2 item 22, effective 1 July 2015. S 128 formerly read:

SECTION 128 COMMISSIONER TO OBTAIN INFORMATION AND EVIDENCE  
128(1)
The Commissioner may, for the purposes of this Act, by notice in writing, require a person (including a person employed in or in connection with a Department of the Government of the Commonwealth, of a State or of a Territory or by any public authority, and whether or not the person is liable to pay an amount of tax):

(a) to furnish the Commissioner with such information as the Commissioner requires;

(b) to attend before the Commissioner, or before an officer authorised by the Commissioner for the purpose, at a time and place specified in the notice, and then and there answer questions; and

(c) to produce to the Commissioner any documents in the custody or under the control of the person.

128(2)
The Commissioner may require the information or answers to questions to be verified or given, as the case may be, on oath or affirmation, and either orally or in writing, and for that purpose the Commissioner, or an officer authorised by the Commissioner in writing for the purpose, may administer an oath or affirmation.

128(3)
The oath to be taken or affirmation to be made by a person for the purposes of this section is an oath or affirmation that the information or answers the person will give will be true.

128(4)
The regulations may prescribe scales of expenses to be allowed to persons required to attend under this section.