Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)

Schedule 2   Consolidation and repeal of tax provisions

Part 1   Administrative provisions

Division 1   Consolidation of administrative provisions

Taxation Administration Act 1953

13   Subsection 353-10(1) in Schedule 1

Repeal the subsection, substitute:

(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.

Note: Failing to comply with a requirement can be an offence under section 8C or 8D.