A New Tax System (Family Assistance) (Administration) Act 1999

PART 5 - REVIEW OF DECISIONS  

Note:

This Part does not apply in relation to any decision of the Secretary under Division 5 of Part 4 (about departure prohibition orders).

Division 2 - Review by ART  

Subdivision C - Other matters relating to ART review  

SECTION 119   Power to obtain information for ART reviews  

119(1)    


If the ART reasonably believes that a person has information that is relevant to an ART review and the person is not a party to the review, the ART may, by written notice given to the person, require the person to give to the ART, within the period and in the manner specified in the notice, any such information.
Note:

Section 74 of the ART Act deals with the ART ' s power to summon a person to give evidence or produce documents.


119(2)    


A person commits an offence if:

(a)    

the ART gives the person a notice under subsection (1) ; and

(b)    the person fails to comply with the notice.

Penalty: Imprisonment for 6 months or 30 penalty units, or both.


119(3)    


Subsection (2) does not apply if complying with the notice might tend to incriminate the person.
Note:

A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code ).





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