CTHRepealedAct
Gift Duty Assessment Act 1941
39Department to obtain information and evidence
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##### 39 Department to obtain information and evidence
(1) The Commissioner may, by notice in writing, require any person, whether a donor or donee or not, including any officer employed in or in connexion with any Department of a Government or by any public authority:
(a) to furnish him with such information as he requires; or
(b) to attend and give evidence before him or before any officer authorized by him in that behalf concerning any matter on which the Commissioner requires information for the purposes of this Act, and may require him to produce all books, documents and other papers whatever in his custody or under his control relating thereto.
(2) The Commissioner may require the information or evidence to be given on oath and either verbally or in writing, and for that purpose he or the officer so authorized by him may administer an oath.
(3) The regulations may prescribe scales of expenses to be allowed to persons required under this section to attend.