SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 10 - ADMINISTRATION OF THE SALES TAX LAW

Division 2 - Information gathering

SECTION 108 (Repealed by 101 of 2006)   COMMISSIONER MAY DIRECT A PERSON TO PROVIDE INFORMATION  

108(1)  [Persons may be required to provide information etc]  

The Commissioner may direct a person to do all or any of the following:

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

(b)  to attend and give evidence before the Commissioner or an authorised officer;

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

for the purpose of enabling the Commissioner to apply the sales tax law in relation to the person, or in relation to any other person.

108(2)  [Form and verification of answers]  

The Commissioner may direct that:

(a)  the information or answers to questions be given either orally or in writing (as the Commissioner requires);

(b)  the information or answers to questions be verified or given on oath or affirmation (being an oath or affirmation that the information or answers the person will give will be true).

108(3)  [Commissioner may administer oath]  

The Commissioner or an authorised officer may administer the oath or affirmation.

108(4)  [Expenses of attendance]  

The regulations may prescribe scales of expenses to be allowed to persons who are required to attend under this section.