21DPower to require documents

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21D Power to require documents

(1) The Commissioner, by written notice, may require a person to produce to the Commissioner a document that is required to be kept under section 21B.

(2) The person to whom a notice is given under subsection (1) must comply with the notice within the period specified in the notice or any extended period allowed by the Commissioner.

200 penalty units in the case of a body corporate;

40 penalty units in any other case.

s. 21D(2) inserted by No. 13/2013 s. 56(2).

S. 21E inserted by No. 31/2008 s. 4.

Section 21D - Duties Act 2000 - Power to require documents | Zoe