A New Tax System (Family Assistance) (Administration) Act 1999
PART 6
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PROVISIONS RELATING TO INFORMATION
Division 1
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Information gathering
SECTION 153A
153A
Reasonable belief needed to require information, documents or records
The Secretary can only require a person to:
(a) give information; or
(b) produce a document; or
(c) produce records;
The Secretary can only require a person to:
(a) give information; or
(b) produce a document; or
(c) produce records;
under this Division if the Secretary reasonably believes that the person will be able to give the information or produce the document or records.
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