20Commissioner to obtain information and evidence

20 Commissioner to obtain information and evidence

(1) For the purpose of inquiring into, or ascertaining, the liability of a person under this Act, the Commissioner may, by notice in writing, require a person: (a) to furnish the Commissioner with such information as the Commissioner requires; (b) to attend and give evidence before the Commissioner or before an officer authorized by the Commissioner for the purpose; and (c) to produce any books, documents and other papers in the custody or under the control of the person. (2) The Commissioner may require the person to give the information or evidence on oath, and either orally or in writing, and for that purpose the Commissioner or a person authorized by him or her may administer an oath. (3) Where the person conscientiously objects to making an oath, he or she may make an affirmation that he or she so objects and that the information or evidence he or she will give will be the truth, the whole truth and nothing but the truth, and an affirmation so made is of the same force and effect, and entails the same liabilities, as an oath. (4) A person who is required in pursuance of this section to attend and give evidence before the Commissioner or an officer authorized by the Commissioner for the purposes of an inquiry into, or the ascertaining of, the liability of another person under this Act is entitled to payment of an allowance in respect of his or her expenses of attending and giving evidence of an amount determined by the Commissioner in accordance with the regulations.