60‑105 Power to require witnesses to app60‑105 Power to require witnesses to appear before the Board

#### 60‑105 Power to require witnesses to appear before the Board (1) For the purpose of an investigation, the Board may, by notice in writing, require a person to appear before it: (a) to give evidence; or (b) to produce the documents or things referred to in the notice. > Note: Failure to attend, answer questions, or produce the documents or things, is an offence: see sections 8C and 8D of the Taxation Administration Act 1953. (2) If a person is required to appear before the Board because the person has been nominated by an entity that has applied for registration, the person is entitled to be paid by the entity any allowances and expenses that are prescribed by the regulations. (3) In any other case, a person required to appear before the Board is entitled to be paid by the Commonwealth any allowances and expenses that are prescribed by the regulations. Use of virtual enquiry technology etc. (4) The Board may decide to hold a proceeding at which a person is to appear before it: (a) at one or more physical venues; or (b) at one or more physical venues and using virtual enquiry technology; or (c) using virtual enquiry technology only. (5) Subsection (6) applies if the proceeding is held: (a) at one or more physical venues and using virtual enquiry technology; or (b) using virtual enquiry technology only. (6) The Board must ensure that the use of the virtual enquiry technology is reasonable. (7) If the proceeding is held: (a) at more than one physical venue; or (b) at one or more physical venues and using virtual enquiry technology; or (c) using virtual enquiry technology only; the Board may appoint a single place and time at which the proceeding is taken to have been held. (8) This section applies to part of a proceeding in the same way that it applies to all of a proceeding.