Taxation Administration Act 2001
sec.87Power to require information or documents
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sec.87 Power to require information or documents
The commissioner or an investigator may, by written notice given to a person, require the person to— give to the commissioner or an investigator, either orally or in writing, information in the person’s knowledge about a stated matter within a stated reasonable time and in a stated reasonable way; or give to the commissioner or an investigator a document about a stated matter in the person’s possession or control within a stated reasonable time and in a stated reasonable way. For the offence of failing to comply with an information or lodgement requirement, see section 121 .
- (a) give to the commissioner or an investigator, either orally or in writing, information in the person’s knowledge about a stated matter within a stated reasonable time and in a stated reasonable way; or
- (b) give to the commissioner or an investigator a document about a stated matter in the person’s possession or control within a stated reasonable time and in a stated reasonable way.