TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-1 - THE AUSTRALIAN TAXATION OFFICE  

Division 353 - Powers to obtain information and evidence  

Subdivision 353-A - 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.

Note:

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

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.

For that purpose, the Commissioner or the officer may administer an oath or affirmation.

353-10(3)  


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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