846Powers of taxing officer

### 846 Powers of taxing officer > For the purpose of any proceeding before a taxing officer, that officer may – > > > > (a) summon and examine witnesses; and > > > > > (b) administer oaths; and > > > > > (c) require the production of books, papers and documents by any person and for that purpose may direct subpoenas to be issued; and > > > > > (d) make separate certificates; and > > > > > (e) [*\[Rule 846 Amended by S.R. 2008, No. 128, Applied:31 Dec 2008\]*](/view/html/inforce/2008-12-31/sr-2008-128#GS53@EN) require any party to be represented by a separate practitioner; and > > > > > (f) do any other act and adopt any procedure as may be directed by these rules, the Court or a judge.