SWIMMING POOLS TAX REFUND ACT 1992 (Repealed)

SECTION 11   INFORMATION AND EVIDENCE  

11(1)  [Persons may be required to provide information etc]  

For the purpose of the application of the Taxation Administration Act 1953 in relation to declarations under section 4 of this Act, the Commissioner may, by notice in writing, require any person:

(a)  to give the Commissioner such information as the Commissioner requires; or

(b)  to attend and give evidence before the Commissioner or before any officer authorised by the Commissioner for the purpose; or

(c)  to produce books, documents and other papers in the custody or under the control of the person.

11(2)  [Form and verification of information etc]  

The Commissioner may require the person to give the information or evidence on oath, and either orally or in writing. For that purpose, the Commissioner or the officer may administer an oath.

11(3)  [Expenses of attendance]  

If regulations for the purposes of subsection 23(3) of the Sales Tax Assessment Act (No. 1) 1930 prescribe scales of expenses to be allowed to persons required to attend under section 23 of that Act, those scales of expenses are to be allowed to persons required to attend under this section.

 

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