Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 5-1
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THE AUSTRALIAN TAXATION OFFICE
Division 353
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Powers to obtain information and evidence
Subdivision 353-A
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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.
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.
353-10(3)
The regulations may prescribe scales of expenses to be allowed to entities required to attend before the Commissioner or the officer.
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationThe 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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