31CPower of authorised officers to require answers and record evidence

31C Power of authorised officers to require answers and record evidence

31C Power of authorised officers to require answers and record evidence

(1) If an authorised officer suspects, on reasonable grounds, that a person has knowledge of matters in relation to which information is reasonably required for the purpose referred to in section 31B, the authorised officer may require the person to answer questions about the matters.

(2) For the purpose of answering questions under this section, the Commissioner may require a corporation to nominate a director or officer of the corporation who is authorised to represent the corporation to answer the questions.

(3) An authorised officer may, by written notice given to a person, require the person to attend at a specified place and time to answer questions under this section.

(4) An authorised officer may record questions and answers to questions given under this section if the officer has informed the person being questioned that the record is to be made.

(5) The record may be made using—

(a) sound recording apparatus, or

(b) audio visual apparatus, or

(c) another method decided by the authorised officer.

(6) A copy of the record must be provided by the authorised officer to the person as soon as practicable after the record is made.

(7) A record may be made under this section despite the provisions of another law.

s 31C: Ins 2022 No 10, Sch 1[46].