Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 95

95 .         Power to require person to attend for examination

        (1)         The Commissioner may, for investigation purposes, require a taxpayer or any other person to attend for examination by an investigator.

        (2)         A requirement is to be made by notice served on the taxpayer or other person.

        (3)         A notice —

            (a)         must indicate the time and place fixed for the examination (which must, if practicable, be reasonably convenient to the person to be examined); and

            (b)         must indicate the subject of the examination; and

            (c)         may require the person to bring and produce to the examining investigator relevant material in the person’s possession or control relating to the subject of the examination.

        (4)         An investigator conducting an examination —

            (a)         may require a person attending for examination to make an oath to answer all questions truthfully and may administer the oath; and

            (b)         may require the person to answer a question relevant to the subject matter of the examination put by the investigator, or with the consent of the investigator, by another person present at the examination; and

            (c)         may require the person to produce for examination by the investigator relevant material in the person’s possession at the examination.

        (5)         A person must comply with a requirement under this section.

        Penalty: $20 000.

        (6)         A person, other than a taxpayer or a taxpayer’s representative, who attends for examination is entitled to be paid the prescribed fees and expenses.