Taxation Administration Act 1953

(a) to give the Commissioner any information that the Commissioner requires for the purpose of the administration or operation of a *taxation law;

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(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;

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(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.

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Note:

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

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History

S 353-10(1) substituted by No 2 of 2015, s 3 and Sch 2 item 13, effective 25 February 2015. S 353-10(1) formerly read:

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:

(i) an * indirect tax law; or

(ii) the * MRRT law; or

(iia) the *Division 293 tax law; or

(iii) this Schedule (other than Division 340);

(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:

(i) an indirect tax law; or

(ii) the MRRT law; or

(iia) the Division 293 tax law; or

(iii) this Schedule (other than Division 340);

(c) to produce to the Commissioner any documents in your custody or under your control for the purpose of the administration or operation of:

(i) an indirect tax law; or

(ii) the MRRT law; or

(iia) the Division 293 tax law; or

(iii) this Schedule.
Note:

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

S 353-10(1) amended by No 82 of 2013, s 3 and Sch 3 items 32 and 33, by inserting paras (a)(iia), (b)(iia) and (c)(iia), effective 28 June 2013. For application provision, see note under Pt 3-20 heading.

S 353-10(1) substituted by No 14 of 2012, s 3 and Sch 1 item 28, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading. S 353-10(1) formerly read:

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:

(i) the application of an *indirect tax law in relation to you or any other entity; or

(ii) the administration or operation of this Schedule (other than Division 340);

(b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of:

(i) the application of an indirect tax law in relation to you or any other entity; or

(ii) the administration or operation of this Schedule (other than Division 340);

(c) to produce to the Commissioner any documents in your custody or under your control for the purpose of:

(i) the application of an indirect tax law in relation to you or any other entity; or

(ii) the administration or operation of this Schedule.

Note:

Failing to comply with a direction can be an offence against section 8C.

S 353-10(1) substituted by No 73 of 2006 , s 3 and Sch 5 item 46, effective 1 July 2006. S 353-10 formerly read:

353-10(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 (other than Division 340 ); 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 (other than Division 340 ); and

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

S 353-10(1) amended by No 67 of 2003.

353-10(2)

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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.

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353-10(3)

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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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