Victorian Current Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 116B

Power to require information for feasibility study

    (1)     The Commissioner may, by written notice, require a person to provide to the Commissioner (either orally or in writing) information that is described in the notice for the purpose of a feasibility study to be conducted by the Commissioner.

    (2)     The Commissioner must state in the notice—

        (a)     the purpose for which the information is required; and

        (b)     the form in which the information is to be provided; and

        (c)     the person to whom the information is to be provided; and

        (d)     the period for compliance with the requirement in the notice.

    (3)     The period specified in a notice for compliance with a requirement in the notice must be at least 30 days.

    (4)     The Commissioner must not require a person to provide information under this section unless the Commissioner determines that there are no other reasonable means of obtaining that information.

    (5)     Division 2 of Part 9 does not apply to the obtaining of information for the purposes of a feasibility study.

S. 116C inserted by No. 86/2009 s. 6.



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