27. Section 237 of the Principal Act is amended—
(a) by omitting “subsection (4)” from the definition of “investigation notice” in subsection (1) and substituting “subsection (3)”; and
(b) by inserting after subsection (4) the following subsections:
“(4A) If an investigation notice requires an officer of a party other than its reporting agent to appear before the Commissioner, the reporting agent of the party is entitled—
(a) to attend the investigation; or
(b) to nominate another person to attend on behalf of the reporting agent.
“(4B) If an investigation notice relates to an investigation into—
(a) a return given to the Commissioner under this Part by the reporting agent of an independent MLA; or
(b) a failure of a reporting agent of an independent MLA to give the Commissioner a return under this Part within the time required;
and the notice requires a person other than the reporting agent of the MLA to appear before the Commissioner, the reporting agent of the MLA is entitled—
(c) to attend the investigation; or
(d) to nominate another person to attend on behalf of the reporting agent.
“(4C) Failure of a reporting agent or nominee to attend an investigation under subsection (4A) or (4B) does not affect the power of the Commissioner to conduct the investigation.”.