South Australian Consolidated Acts South Australian Consolidated Acts22C—Power to require information, instruments or records or attendance
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(1) The Commissioner
may, for a purpose related to the administration or enforcement of this
Division, by written notice served on a person, require the person—
(a) to
provide to the Commissioner (either orally or in writing) information that is
described in the notice; or
(b) to
attend and give evidence before the Commissioner or an authorised officer; or
(c) to
produce to the Commissioner an instrument or record in the person's custody or
control that is described in the notice.
(2) The Commissioner
must, if the requirement is made of a person to determine that person's
liability to pay a levy under this Division, indicate in the notice that the
requirement is made for that purpose, but the Commissioner is not otherwise
required to identify a person in relation to whom any information, evidence,
instrument or record is required under this section.
(3) The Commissioner
may require that information or evidence be provided or given under this
section on oath, or in the form of, or verified by, a statutory declaration.
(4) If a person,
without reasonable excuse, refuses or fails—
(a) to
comply with the requirements of a notice under this section within the period
specified in the notice or a further period allowed by the Commissioner; or
(b) to
comply with any other requirement of the Commissioner as to the giving of
evidence or the manner in which information or evidence is to be provided or
given under this section,
the person is guilty of an offence.
Maximum penalty: $10 000.
(5) A requirement
under this section is a non-reviewable decision.