492Notices to give information or produce documents required for Commissioner’s functions

492  Notices to give information or produce documents required for Commissioner’s functions

 (1) The Commissioner may, by notice in writing given to a person, require the person, within 14 days or another reasonable time stated in the notice, to:

 (a) give the Commissioner any information; or

 (b) produce to the Commissioner any documents (or copies of documents);

specified in the notice that the Commissioner requires for the performance of the Commissioner’s functions.

 (2) The Commissioner may, by notice in writing given to the person, extend the time within which the information must be given or documents or copies of documents must be produced in accordance with the notice under subsection (1).