South Australian Consolidated Acts

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GIFT DUTY ACT 1968 - SECT 40

40—Department to obtain information and evidence

        (1)         The Commissioner may, by notice in writing, require any person, whether a donor or donee or not, including any officer employed in or in connection with any department of the Government of the State or by any public authority—

            (a)         to furnish him with such information as he requires; or

            (b)         to attend and give evidence before him or before any officer authorised by him in that behalf concerning any matter on which the Commissioner requires information for the purposes of this Act,

and may require him to produce all books, documents and other papers whatever in his custody or under his control relating to any such matter.

        (2)         The Commissioner may require the information or evidence to be given on oath and either verbally or in writing, and for that purpose he or the officer so authorised by him may administer an oath.

        (3)         A person attending before the Commissioner or officer pursuant to a requirement under this section shall be entitled to be paid by the Commissioner an allowance in accordance with the scale of allowances to witnesses in local courts for the time being in force.



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