26Enquiries during assessment

26 Enquiries during assessment

(1)  Before making a determination under section 25 (1) , the Commissioner may make enquiries and obtain information that the Commissioner considers necessary or appropriate.

(2)  Subsection (1) does not authorize the exercise of a power under Part 6 .

(3)  [Section 26 Subsection (3) inserted by No. 5 of 2005, s. 11, Applied:06 May 2005] If the Commissioner, having made enquiries in accordance with subsection (1) , is unable to obtain relevant information from a person and has reason to believe that a person other than the complainant is capable of providing information or producing a document relevant to an assessment, the Commissioner may, by notice in writing provided to the latter person, require that person to do one or more of the following:

(a) provide that information to the Commissioner in writing signed by that person or, in the case of a body corporate, by an officer of the body corporate;

(b) produce that document to the Commissioner;

(c) attend before a person specified in the notice and provide information by answering questions relevant to the assessment.

(4)  [Section 26 Subsection (4) inserted by No. 5 of 2005, s. 11, Applied:06 May 2005] A notice referred to in subsection (3) is to specify the period within which, or the day on which and the time and place at which, the person is required to provide the information or document or attend to answer questions.

(5)  [Section 26 Subsection (5) inserted by No. 5 of 2005, s. 11, Applied:06 May 2005] Nothing in subsection (3) authorises the Commissioner to require the provision of exempt information or any part of a document containing exempt information.

(6)  [Section 26 Subsection (6) inserted by No. 5 of 2005, s. 11, Applied:06 May 2005] Where a document is produced in accordance with a requirement under this section, the Commissioner may take possession of, make copies of or take extracts from the document.