59Commissioner to obtain information and evidence

59 Commissioner to obtain information and evidence

(1) The Commissioner may, for the purposes of this Act, by notice in writing, require any person, whether or not a person liable to pay tax under this Act, including any officer employed in or in connection with any Department of the Government of the Commonwealth, of a State or of a Territory or by any public authority: (a) to furnish him with such information as he may require; and (b) to attend before him or before any officer authorized by him in that behalf and: (i) answer questions put to him concerning the business or other affairs of that person or of any other person; and (ii) produce all books, documents and other records in his custody or under his control relating to that business or those affairs. (2) The Commissioner may require the information or answers to be verified or given, as the case may be, on oath or affirmation and either orally or in writing, and for that purpose the Commissioner or an officer authorized by him may administer an oath or an affirmation. (3) The oath or affirmation to be taken or made by a person for the purposes of this section is an oath or affirmation that the information is or the answers will be true. (4) The regulations may prescribe scales of expenses to be allowed to persons required to attend under this section.