Commonwealth Numbered Acts

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997 No. 70, 1997 - SECT 39

Power of Commissioner to obtain information or documents
39. (1) The Commissioner may, for the purposes of this Act, by written notice,
require a person:

   (a)  to give to the Commissioner, within a reasonable period, and in a
        reasonable manner, stated in the notice, any information that the
        Commissioner requires; and

   (b)  to attend before the Commissioner, or an authorised officer, at a
        reasonable time and place stated in the notice, and answer questions;
        and

   (c)  to produce to the Commissioner, at a reasonable time and place stated
        in the notice, any documents in the custody or under the control of
        the person.

Power to require information on oath or affirmation

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

Nature of oath or affirmation

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

Expenses of attendance

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