134Requirement to provide information and records

#### 134 Requirement to provide information and records 134 Requirement to provide information and records > > (1) An authorised officer may, by notice in writing given to a person, require the person to furnish to the officer such information or records (or both) as the officer requires by the notice in connection with any matter arising under or in connection with this Act. > > > (2) Any such notice must specify the manner in which information or records are required to be furnished and a reasonable time by which the information or records are required to be furnished. > > > (3) A notice under this section may only require a person to furnish records that are in the person’s possession or that are within the person’s power to obtain lawfully. > > > (4) The authorised officer to whom any record is furnished under this section may take copies of it. > > > (5) If any record required to be furnished under this section is in electronic, mechanical or other form, the notice requires the record to be furnished in written form, unless the notice otherwise provides. > > > (6) This section applies whether or not a power of entry under this Division is being or has been exercised.