61Information for the purpose of making assessment

#### 61 Information for the purpose of making assessment (1) The Commissioner may, at any time, by instrument served on a person who has: (a) furnished a return or lodged an instrument for assessment: (b) given a certificate, made a statement or furnished information for the purposes of section 58C; or (c) furnished information for the purposes of section 58D or 58F; require that person to furnish, within a specified period, further information by statutory declaration or otherwise in connection with the return, instrument, certificate, statement or information. (2) Where the Commissioner has reason to believe, for the purpose of the assessment or amendment of an assessment or enquiring into or ascertaining the liability of a person under this Act, that a person is capable of giving information or producing documents that may be used for that purpose, the Commissioner may, by instrument served on that person, require that person: (a) to furnish to him in writing, within the period and in the manner specified in the instrument, any such information; (b) to attend before him or a person specified in the instrument at such time and place as is specified and there to answer questions for that purpose; or (c) to produce to him or to a person specified in the instrument, in accordance with the instrument, any such document. (3) The Commissioner or person before whom a person is required to attend under subsection (2) may take evidence on oath or affirmation and, for that purpose, may administer an oath or affirmation to the person attending.