Tax Agent Services Act 2009
For the purpose of taking evidence, the * Chair, or an individual acting on behalf of the Chair, may:
(a) require a person to either take an oath or make an affirmation; and
(b) administer an oath or affirmation to the person.
Note:
Failure to take an oath or make an affirmation is an offence: see section 8D of the Taxation Administration Act 1953 .
60-110(2)
The oath or affirmation is an oath or affirmation that the evidence the person will give will be true.
60-110(3)
The Board may, if it thinks that it is appropriate, allow a person who has been sworn, or who has made an affirmation, to give evidence by tendering a written statement and verifying it by oath or affirmation.
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