60EPower to require information or documents

60E Power to require information or documents

(1) For a purpose referred to in section 60D, an authorised officer may by written notice require a person, within a reasonable period specified in the notice—

(a) to give the authorised officer any information that the authorised officer requires; or

(b) to produce to the authorised officer a document in the custody or control of the person.

(2) A notice under subsection (1) must—

(a) warn the person that a refusal or failure to comply with the notice, without reasonable excuse, is an offence; and

(b) if directed to a natural person, inform the person that the person may refuse or fail to produce documents or give information if producing the document or giving the information would tend to incriminate the person.

(3) An authorised officer may inspect, and make copies of or take extracts from, a document produced to the authorised officer under subsection (1).

S. 60F inserted by No. 33/2019 s. 28.