Application of section

(1) This section applies to a person who is or was a tax official if the Inspector-General has reason to believe that the person:

(a)

has information or documents relevant to a review; or

(b)

is capable of giving evidence that is relevant to a review.

Inspector-General may require information, documents etc.

(2) The Inspector-General may, by written notice given to the person, require the person:

(a)

to give the information to the Inspector-General, or a member of the Inspector-General's staff, by the time, and in the manner and form, specified in the notice; or

(b)

to produce the documents to the Inspector-General, or a member of the Inspector-General's staff, by the time, and in the manner, specified in the notice; or

(c)

to attend before the Inspector-General, or a member of the Inspector-General's staff, at the time and place specified in the notice, and answer questions relevant to the review.

Note 1: For restrictions on the power given by this subsection, see section 22 (information that would be prejudicial to the public interest).

Note 2: Section 16 removes certain excuses that might otherwise justify non-compliance with a requirement.

Note 3: Section 17 protects a person complying with a requirement in good faith from liability to a penalty or damages.

Note 4: Section 18 provides that compliance with a requirement does not result in a loss of legal professional privilege.

People must be given at least 14 days to comply

(3) The time specified under paragraph (2)(a), (b) or (c) must be at least 14 days after the notice is given.

Information or answers may be required to be given on oath etc.

(4) The Inspector-General may require the information or answers to be verified by, or given on, oath or affirmation, and either orally or in writing. For that purpose, the Inspector-General, or a member of the Inspector-General's staff, may administer the oath or affirmation. (5) The oath or affirmation is an oath or affirmation that the information or answers are or will be true.

Offence

(6) The person commits an offence if:

(a)

the person has been given a notice under subsection (2); and

(b)

the person fails:

(i) to give the required information by the time, and in the manner and form, specified in the notice; or (ii) to produce the required documents by the time, and in the manner, specified in the notice; or (iii) to attend to answer questions at the time and place specified in the notice; or (iv) to answer questions relevant to the review while attending as required by the notice.

Penalty: Imprisonment for 6 months.