TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) ACT 1997 (REPEALED)
The Commissioner may, for the purposes of this Act, by written notice, require a person:
(a) to give to the Commissioner, within a reasonable period, and in a reasonable manner, stated in the notice, any information that the Commissioner requires; and
(b) to attend before the Commissioner, or an authorised officer, at a reasonable time and place stated in the notice, and answer questions; and
(c) to produce to the Commissioner, at a reasonable time and place stated in the notice, any documents in the custody or under the control of the person. 27(2) Power to require information on oath or affirmation.
The Commissioner may require the information or answers to be verified or given on oath or affirmation, and either orally or in writing, and for that purpose the Commissioner or an authorised officer may administer an oath or affirmation.
27(3) Nature of oath or affirmation.The oath to be taken or affirmation to be made by a person is an oath or affirmation that the information or answers the person will give will be true.
27(4) Expenses of attendance.The regulations are to prescribe scales of expenses to be allowed to persons required to attend under this section.
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