Western Australian Current Acts Western Australian Current Acts (1) The Commissioner
may, for investigation purposes, require a taxpayer or any other person
—
(a) to
provide oral or written answers to specified questions; or
(b) to
produce to the Commissioner specified relevant material or relevant material
of a specified class, in the person’s possession or control.
(2) The Commissioner
may make the requirement —
(a) if
an oral response is required — orally; or
(b) in
any other case — by notice served on the person to whom the requirement
is addressed.
(3) The Commissioner
may require a person to verify written answers to questions by statutory
declaration.
(4) The Commissioner
must —
(a)
allow the person a reasonable time within which to comply with a requirement;
and
(b) if
the requirement is made by notice served on the person, specify the time
allowed in the notice.
(5) A person must
comply with a requirement under this section within the time allowed under
subsection (4) or within any further time allowed by the Commissioner.
Penalty: $20 000.