CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
65Commissioner may direct a person to provide information
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##### 65 Commissioner may direct a person to provide information
(1) The Commissioner may direct a person to do all or any of the following:
(a) to give the Commissioner any information that the Commissioner requires;
(b) to attend and give evidence before the Commissioner or an authorised officer;
(c) to produce to the Commissioner any documents in the custody or under the control of the person;
for the purpose of enabling the Commissioner to apply the GST law in relation to the person or any other person.
> Note: Failing to comply with a direction can be an offence against section 8C.
(2) The Commissioner may direct that:
(a) the information or answers to questions be given either orally or in writing (as the Commissioner requires); or
(b) the information or answers to questions be verified or given on oath or affirmation.
(3) The Commissioner or an authorised officer may administer the oath or affirmation.
(4) The regulations may prescribe scales of expenses to be allowed to persons who are required to attend under this section.