A New Tax System (Family Assistance) (Administration) Act 1999

PART 6 - PROVISIONS RELATING TO INFORMATION  

Division 1 - Information gathering  

SECTION 158   Written notice of requirement  

158(1)    
A requirement under this Division must be made by written notice given to the person of whom the requirement is made.

158(2)    
The notice:


(a) may be given personally or by post or in any other manner approved by the Secretary; and


(b) must specify:


(ia) a description of the information, document or records to which the requirement relates; and

(i) how the person is to give the information or produce the document or records to which the requirement relates; and

(ii) the period within which the person is to give the information or produce the document or records; and

(iii) the officer (if any) to whom the information is to be given, the document is to be produced or the records are to be produced; and

(iv) that the notice is given under this section.
Note:

The notice may describe the information, documents or records by class (see subsection 33(3AB) of the Acts Interpretation Act 1901 ).


158(3)    


For the purposes of paragraph (2)(b), the period must not end earlier than 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of the family assistance law, to specify a shorter period.

158(4)    
The notice may require the person to give the information by appearing before a specified officer to answer questions.

158(5)    


If the notice requires the person to appear before an officer, the notice must specify:


(a) a time and place at which the person is to appear; and


(b) that the person may be accompanied by a lawyer.


158(6)    


For the purposes of subsection (5), the time must be at least 14 days after the notice is given, unless the Secretary is satisfied that it is reasonable in the circumstances, for the purposes of the effective administration of the family assistance law, to specify an earlier time.

 

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