DUTIES ACT 2000 - SECT 21D Power to require documents

DUTIES ACT 2000 - SECT 21D

    (1)     The Commissioner, by written notice, may require a person to produce to the Commissioner a document that is required to be kept under section 21B.

    (2)     The person to whom a notice is given under subsection (1) must comply with the notice within the period specified in the notice or any extended period allowed by the Commissioner.

Penalty:     200 penalty units in the case of a body corporate;

40 penalty units in any other case.

Note to

s. 21D(2) inserted by No. 13/2013 s. 56(2).

Note

Section 130B of the Taxation Administration Act 1997 applies to an offence against this subsection.

S. 21E inserted by No. 31/2008 s. 4.