S 108 repealed by No 2 of 2015, s 3 and Sch 2 item 37, effective 1 July 2015. S 108 formerly read:
SECTION 108 RELEVANT AUTHORITY TO OBTAIN INFORMATION AND EVIDENCE
108(1)
A relevant authority may, for the purposes of this Act, by notice in writing, require a person (including a person employed in or in connection with a Department of the Government of the Commonwealth, of a State or of a Territory or by any public authority, and whether or not the person is liable to pay an amount of tax):
(a)
to furnish the relevant authority with such information as the relevant authority requires;
(b)
to attend before the relevant authority, or before an officer authorised by the relevant authority for the purpose, at a time and place specified in the notice, and then and there answer questions; and
(c)
to produce to the relevant authority any documents in the custody or under the control of the person.
108(2)
The relevant authority may require the information or answers to questions to be verified or given, as the case may be, on oath or affirmation, and either orally or in writing, and for that purpose the relevant authority, or an officer authorised by the relevant authority in writing for the purpose, may administer an oath or affirmation.
108(3)
The oath to be taken or affirmation to be made by a person for the purposes of this section is an oath or affirmation that the information or answers the person will give will be true.
108(4)
The regulations may prescribe scales of expenses to be allowed to persons required to attend under this section.
108(5)
In this section
relevant authority
means the Commissioner or the Resources Minister.
History
S 108(5) amended by No 88 of 2009, s 3 and Sch 5 item 230, by substituting
"
Resources Minister
"
for
"
certifying Minister
"
, effective 18 September 2009.
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