Income Tax Assessment Act 1936
(Repealed by No 2 of 2015)
Hide history note
View history noteS 264 repealed by No 2 of 2015, s 3 and Sch 2 item 26, effective 1 July 2015. S 264 formerly read:
S 264(1) amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011. S 264(2) amended by No 41 of 2011, s 3 and Sch 5 Pt 27, by removing gender-specific language, effective 27 June 2011. S 264(2) amended by No 41 of 1998.
SECTION 264 COMMISSIONER MAY REQUIRE INFORMATION AND EVIDENCE
264(1)
The Commissioner may by notice in writing require any person, whether a taxpayer or not, including any officer employed in or in connexion with any department of a Government or by any public authority:
(a)
to furnish the Commissioner with such information as the Commissioner may require; and
(b)
to attend and give evidence before the Commissioner or before any officer authorized by the Commissioner in that behalf concerning the person
'
s or any other person
'
s income or assessment, and may require the person to produce all books, documents and other papers whatever in the person
'
s custody or under the person
'
s control relating thereto.
264(2)
The Commissioner may require the information or evidence to be given on oath or affirmation and either verbally or in writing, and for that purpose the Commissioner or the officers so authorized by the Commissioner may administer an oath or affirmation.
264(3)
The regulations may prescribe scales of expenses to be allowed to persons required under this section to attend.
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