33Offshore information notices for persons who may have obligations under Part 3 or Part 3B

33 Offshore information notices for persons who may have obligations under Part 3 or Part 3B

For the purposes of this Act, Subdivision 353‑B in Schedule 1 to the Taxation Administration Act 1953 applies as if a reference in that Subdivision to an assessment of tax‑related liability of a person were a reference to the determination of either or both of the following: (a) whether a person has or had an obligation under Part 3 or 3B of this Act; (b) whether a person has complied with an obligation the person has or had under Part 3 or 3B of this Act.

Note 1: Subdivision 353‑B in Schedule 1 to the Taxation Administration Act 1953:

(a) lets the Commissioner give a person an offshore information notice requesting the person to give the Commissioner information, or a document, that is outside Australia and that the Commissioner believes is relevant to an assessment of the person; and
(b) sets out the consequences if the person does not comply with the request.

Note 2: Subdivision 353‑A in Schedule 1 to the Taxation Administration Act 1953 also gives the Commissioner power to require a person to give the Commissioner information or documents for the administration of this Act.