42Commissioner may obtain information and documents

#### 42 Commissioner may obtain information and documents If the Commissioner is satisfied that the person has failed to comply with a requirement under section 353‑10 in Schedule 1 to the Taxation Administration Act 1953: (a) the Commissioner may advise the person in writing that the Commissioner is so satisfied and that the consequences in paragraph (b) will apply; and (b) if the Commissioner does so, the Commissioner must not make an assessment in relation to any existing or new claim by the person for an entitlement to a grant or benefit until the person complies with the requirement. > Note: Failing to comply with a notice can also be an offence against section 8C of the Taxation Administration Act 1953.