180Commissioner may obtain information

180 Commissioner may obtain information

(1)  The Commissioner may, by notice in writing served on a person, require the person to provide to the Commissioner, within the period specified in the notice, the information –

(a) that the Commissioner specifies in the notice; and

(b) that is reasonably required by the Commissioner to enable him or her to carry out the Commissioner's functions.

(2)  A person who is required by a notice under subsection (1) to provide information to the Commissioner must not fail, without reasonable excuse, to provide the information to the Commissioner within the period specified in the notice.

Penalty:  Fine not exceeding 20 penalty units.