256Form of information gathering notice

256 Form of information gathering notice An information gathering notice must— (a) be in writing; and (b) specify the following matters— (i) the person on whom it is served; (ii) the purpose of the information gathering notice; (iii) the period for complying with the notice, being not less than 10 business days; and (c) in the case of a natural person, explain that the person may refuse or fail to give the information specified in the information gathering notice if giving that information would tend to incriminate the person. Under section 268 it is a reasonable excuse for a natural person to refuse or fail to give information if the giving of the information would tend to incriminate the person. However that excuse does not apply to the production of a document. S. 257 inserted by No. 39/2018 s. 7 (as amended by Nos 27/2019 ss 12−30, 3/2020 ss 42–44, 47/2020 s. 26).