(1) This section applies to a person if the Commissioner has reason to believe that the person:

(a)

has information or a document that is relevant to the operation of this Act or an entitlement Act; or

(b)

is capable of giving evidence which the Commissioner has reason to believe is relevant to the operation of this Act or an entitlement Act.

(2) The Commissioner may, by written notice given to the person, require the person:

(a)

to give to the Commissioner, within the period and in the manner and form specified in the notice, any such information; or

(b)

to produce to the Commissioner, within the period and in the manner specified in the notice, any such documents; or

(c)

to attend before the Commissioner at a time and place specified in the notice to give any such evidence, either orally or in writing, and produce any such documents.

Note: Failing to comply with a notice can be an offence against section 8C of the Taxation Administration Act 1953 .

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