60‑100 Power to request production of a 60‑100 Power to request production of a document or thing

#### 60‑100 Power to request production of a document or thing (1) For the purpose of an investigation, the Board may, by notice, request a person: (a) to give the Board the information referred to in the notice; or (b) to produce to the Board the documents or things referred to in the notice. > Note: Failure to give the information, or produce the documents or things, is an offence: see sections 8C and 8D of the Taxation Administration Act 1953. (2) The Board’s request must: (a) be in writing; and (b) specify the period within which the person must comply with the request. The period specified under paragraph (b) must be at least 14 days after the date of the request.