S 42(1) repealed by No 2 of 2015, s 3 and Sch 2 item 43, effective 1 July 2015. S 42(1) formerly read:

42(1)
This section applies to a person if the Commissioner has reason to believe that the person:

(a) has information or a document that is relevant to the operation of this Act or an entitlement Act; or

(b) is capable of giving evidence which the Commissioner has reason to believe is relevant to the operation of this Act or an entitlement Act.

S 42(2) repealed by No 2 of 2015, s 3 and Sch 2 item 43, effective 1 July 2015. S 42(2) formerly read:

42(2)
The Commissioner may, by written notice given to the person, require the person:

(a) to give to the Commissioner, within the period and in the manner and form specified in the notice, any such information; or

(b) to produce to the Commissioner, within the period and in the manner specified in the notice, any such documents; or

(c) to attend before the Commissioner at a time and place specified in the notice to give any such evidence, either orally or in writing, and produce any such documents.

S 42(2) amended by No 54 of 2003, s 3 and Sch 1 item 25, by repealing the note, effective 1 July 2003. For application and transitional provisions, see note under definition of " electronic signature " in s 5. The note formerly read:

Note: Failing to comply with a notice can be an offence against section 8C of the Taxation Administration Act 1953

S 42 amended by No 15 of 2017, s 3 and Sch 4 item 84, by substituting " section 353-10 " for " section 350-10 " , effective 25 February 2015.

S 42(2A) amended by No 2 of 2015, s 3 and Sch 2 items 44 and 45, by omitting " (2A) " and " subsection (2) of this section or " , effective 1 July 2015.

S 42(2A) amended by No 2 of 2015, s 3 and Sch 2 item 6, by inserting " of this section or section 350-10 in Schedule 1 to the Taxation Administration Act 1953 " , effective 25 February 2015.

S 42(2A) inserted by No 54 of 2003, s 3 and Sch 1 item 26, effective 1 July 2003. For application and transitional provisions, see note under definition of " electronic signature " in s 5.