64Direction to provide information

64 Direction to provide information (1) This section applies if an authorised person suspects on reasonable grounds that a person has information or documents reasonably required by the authorised person for the administration or enforcement of this Act. (2) The authorised person may direct the person to provide the information or documents to the authorised person (an information direction). (3) The direction must be in writing and state— (a) the name of the person to whom it is directed; and (b) the information or documents required to be provided; and (c) why the information or documents are required; and

(d) when the direction must be complied with (the due date), being a day at least 2 days after the day the direction is given to the person; and (e) that if the information is not provided by the due date the person may be committing an offence under section 65.