17Commissioner may require records to be produced

#### 17 Commissioner may require records to be produced (1) If the Commissioner gives the entity a written notice telling the entity to produce records that subsection 16(6) or (7) requires the entity to retain, then the entity must comply with the notice. (2) A notice under subsection (1) must give the entity 28 days or more to comply, starting on the day after the notice is given. The Commissioner may allow the entity more time to comply with the notice. (3) Despite section 8C of the Taxation Administration Act 1953, the entity does not commit an offence merely by not complying with a notice under subsection (1) of this section. > Note: Sections 8L, 8Q and 8T of the Taxation Administration Act 1953 deal with keeping records incorrectly.