Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 128

128. (1) The Commissioner may, for the purposes of this Act, by notice in
writing, require a person (including a person employed in or in connection
with a Department of the Government of the Commonwealth, of a State or of a
Territory or by any public authority, and whether or not the person is liable
to pay an amount of tax)-

   (a)  to furnish the Commissioner with such information as the Commissioner
        requires;

   (b)  to attend before the Commissioner, or before an officer authorised by
        the Commissioner for the purpose, at a time and place specified in the
        notice, and then and there answer questions; and

   (c)  to produce to the Commissioner any documents in the custody or under
        the control of the person.

(2) The Commissioner may require the information or answers to questions to be
verified or given, as the case may be, on oath or affirmation, and either
orally or in writing, and for that purpose the Commissioner, or an officer
authorised by the Commissioner in writing for the purpose, may administer an
oath or affirmation.

(3) The oath to be taken or affirmation to be made by a person for the
purposes of this section is an oath or affirmation that the information or
answers the person will give will be true.

(4) The regulations may prescribe scales of expenses to be allowed to persons
required to attend under this section.