(1) The Commission may, for a purpose related to the administration or enforcement of a gaming law, by written notice served on a person, require the person—
(a) to provide to the Commission (either orally or in writing) information that is described in the notice;
(b) to attend and give evidence before the Commission or an authorised officer; or
(c) to produce to the Commission a record or other document described in the notice that is in the person's custody or control.
(2) Where a notice to a person under subsection (1) is made in order to determine that person's tax liability, the notice shall state that the requirement is made for that purpose, but the Commission is not otherwise required to identify a person in relation to whom any information, evidence, record or other document is required under this section.
(3) The Commission—
(a) may specify whether information or evidence to be provided or given under this section shall be given orally or in writing;
(b) may require any information or evidence given in writing to be in the form of, or verified by, a statutory declaration; and
(c) may require any information or evidence given orally to be given on oath or affirmation.
(4) A person shall not, without reasonable excuse, refuse or fail—
(a) to comply with the requirements of a notice under this section within the period specified in the notice or any further period allowed by the Commission; or
(b) to comply with any other requirement of the Commission as to the giving of evidence or the manner in which information or evidence is to be provided or given under this section.
Penalty: 50 penalty units.
(5) A person required to attend before an authorised officer to give oral evidence shall be paid expenses in accordance with the scale of allowances determined under section 139 of the Taxation Administration Act 1999 for the purposes of subsection 82 (5) of that Act.
(6) Subsection (5) does not apply to a person, or a representative of a person, giving evidence in relation to the person's own obligations under a gaming law.