A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 2   Collection and recovery rules

Part 1   Amendment of the Taxation Administration Act 1953

3   At the end of Schedule 1

Add:

[The next Division is Division 353.]

Part 5-1 - The Australian Taxation Office

Division 353 - Powers to obtain information and evidence

353-10 Commissioner's power

(1) The Commissioner may by notice in writing require any person:

(a) to give information to the Commissioner covering any matters relevant to the administration or operation of this Schedule; and

(b) to attend and to give evidence before the Commissioner or an officer authorised by the Commissioner covering any matters relevant to the administration or operation of this Schedule; and

(c) to produce any documents in the person's custody or under the person's control that relate to these matters.

(2) The Commissioner may require the information or evidence:

(a) to be given on oath; and

(b) to be given orally or in writing.

For that purpose, the Commissioner or the officer may administer an oath.

(3) The regulations may prescribe scales of expenses to be allowed to persons required to attend before the Commissioner or the officer.