Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 59

59. (1) The Commissioner may, for the purposes of this Act, by notice in
writing, require any person, whether or not a person liable to pay tax under
this Act, including any officer employed in or in connection with any
Department of the Government of the Commonwealth, of a State or of a Territory
or by any public authority-

   (a)  to furnish him with such information as he may require; and

   (b)  to attend before him or before any officer authorized by him in that
        behalf and-

        (i)    answer questions put to him concerning the business or other
               affairs of that person or of any other person; and

        (ii)   produce all books, documents and other records in his custody
               or under his control relating to that business or those
               affairs.

(2) The Commissioner may require the information or answers to be verified or
given, as the case may be, on oath or affirmation and either orally or in
writing, and for that purpose the Commissioner or an officer authorized by him
may administer an oath or an affirmation.

(3) The oath or affirmation to be taken or made by a person for the purposes
of this section is an oath or affirmation that the information is or the
answers will be true.

(4) The regulations may prescribe scales of expenses to be allowed to persons
required to attend under this section.