sec.88Power to require attendance

sec.88 Power to require attendance

The commissioner or an investigator may, by written notice given to a person, require the person to attend before the commissioner or an investigator to do either or both of the following— give to the commissioner or investigator, either orally or in writing, information in the person’s knowledge about a stated matter; or give to the commissioner or investigator, a document about a stated matter in the person’s possession or control. The notice must state a reasonable time and place for the person’s attendance. The commissioner or an investigator may require— information to be given on oath; or information or a document given to be verified by statutory declaration. When making a requirement under this section, the commissioner or investigator must warn the person it is an offence to fail to comply with the requirement, unless the person has a reasonable excuse. For subsection (3) (a) , the commissioner or investigator may administer an oath. The person must not fail, without reasonable excuse, to— attend as required by the notice; or give information the person is required to give by the commissioner or an investigator in the way required; or give a document the person is required to give by the notice; or comply with a requirement under subsection (3) . Maximum penalty—100 penalty units. A person, other than a taxpayer or the taxpayer’s representative, who is required under a notice under this section to attend a place is entitled to be paid the expenses prescribed under a regulation. (sec.88-ssec.1) The commissioner or an investigator may, by written notice given to a person, require the person to attend before the commissioner or an investigator to do either or both of the following— give to the commissioner or investigator, either orally or in writing, information in the person’s knowledge about a stated matter; or give to the commissioner or investigator, a document about a stated matter in the person’s possession or control. (sec.88-ssec.2) The notice must state a reasonable time and place for the person’s attendance. (sec.88-ssec.3) The commissioner or an investigator may require— information to be given on oath; or information or a document given to be verified by statutory declaration. (sec.88-ssec.4) When making a requirement under this section, the commissioner or investigator must warn the person it is an offence to fail to comply with the requirement, unless the person has a reasonable excuse. (sec.88-ssec.5) For subsection (3) (a) , the commissioner or investigator may administer an oath. (sec.88-ssec.6) The person must not fail, without reasonable excuse, to— attend as required by the notice; or give information the person is required to give by the commissioner or an investigator in the way required; or give a document the person is required to give by the notice; or comply with a requirement under subsection (3) . Maximum penalty—100 penalty units. (sec.88-ssec.7) A person, other than a taxpayer or the taxpayer’s representative, who is required under a notice under this section to attend a place is entitled to be paid the expenses prescribed under a regulation.