57Power to require information, records and attendance

#### 57 Power to require information, records and attendance 57 Power to require information, records and attendance > > (1) The Chief Commissioner may, by notice served on a person, require the person to do any one or more of the following— > > > > > (a) provide to the Chief Commissioner (either orally or in writing) information that is described in the notice, > > > > > (b) produce to the Chief Commissioner a record in the person’s custody or control that is described in the notice, > > > > > (c) attend and give evidence before the Chief Commissioner or an authorised officer at a place and time that is reasonable in the circumstances. > > > (2) Information, records or evidence may be required under this section for the following purposes only— > > > > > (a) enabling debt recovery action to be taken under this Act, > > > > > (b) ascertaining the debtor’s financial circumstances, including the debtor’s property and other means of satisfying a State debt. > > > (3) A notice may be directed— > > > > > (a) if the debtor is a natural person—to the debtor, or > > > > > (b) if the debtor is a corporation—to an officer or former officer of the corporation. > > > (4) The Chief Commissioner may require information or evidence that is not given orally to be provided in the form of, or verified by, a statutory declaration. > > > (5) The Chief Commissioner may require evidence that is given orally to be given on oath or by affirmation and for that purpose the Chief Commissioner or an authorised officer may administer an oath or affirmation. > > > (6) The Chief Commissioner may make a recording, by such means as the Chief Commissioner determines, of the evidence given orally by a person. > > > (7) A person is not bound to produce any document or other thing that is not specified or sufficiently described in the notice or that the person would not be bound to produce on a subpoena for production in the Supreme Court. > > > (8) A notice must not require the attendance of a person if the person has previously attended before the Chief Commissioner or an authorised officer in accordance with a requirement under this section in connection with the matter within the previous 3 months. > > > (9) A person who, without reasonable excuse, fails to comply with a notice under this section within such period as is specified in the notice or any extended period as the Chief Commissioner may allow is guilty of an offence. > > > > Maximum penalty (subsection (9)): 100 penalty units in the case of a corporation or 10 penalty units in any other case.