72Power to require information, instruments and records, and attendance

#### 72 Power to require information, instruments and records, and attendance 72 Power to require information, instruments and records, and attendance > > (1) The Chief Commissioner may require a person, by written notice, to do any one or more of the following— > > > > > (a) to provide to the Chief Commissioner (either orally or in writing) information that is described in the notice, > > > > > (b) to attend and give evidence before the Chief Commissioner or an authorised officer, > > > > > (c) to produce to the Chief Commissioner an instrument or record in the person’s custody or control that is described in the notice. > > > (2) The Chief Commissioner must, if the requirement is made of a person to determine that person’s tax liability, indicate in the notice that the requirement is made for that purpose, but the Chief Commissioner is not otherwise required to identify a person in relation to whom any information, evidence, instrument or record is required under this section. > > > (3) The Chief Commissioner may require information or evidence that is not given orally to be provided in the form of or verified by statutory declaration. > > > (4) 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. > > > (5) A person who is required to attend and give evidence orally is to be paid expenses in accordance with the scale of allowances to witnesses in force for the time being under the rules of the District Court. > > > (6) Subsection (5) does not apply to a person, or a representative of a person, whose liability under a taxation law is being investigated by the Chief Commissioner. > > > (7) The Chief Commissioner may make a recording, by such means as the Chief Commissioner determines, of the evidence given orally by a person. > > > (8) The person to whom the notice is given must comply with the notice within such period as is specified in the notice or such extended period as the Chief Commissioner may allow. > > > > Maximum penalty (subsection (8)): 250 penalty units. > > Note. > > An offence against subsection (8) committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation—see section 121. > > **s 72:** Am 2012 No 97, Sch 1.40 \[11\]; 2023 No 18, Sch 9\[4\].