Victorian Current Acts

AUDIT ACT 1994 - SECT 31

An information gathering notice must—

        (a)     be in writing; and

        (b)     be in the prescribed form (if any); and

        (c)     include the following—

              (i)     a statement that it is an information gathering notice under section 30 of this Act;

              (ii)     a statement that it is an offence not to comply with the information gathering notice without reasonable excuse;

              (iii)     any other prescribed matter.

S. 32 inserted by No. 12/2019 s. 9.