65Notice of requirements

### 65 Notice of requirements > > (1)  An authorised officer, by written notice, may require a person to do any one or more of the following for the purpose of a taxation law: > > > > > > (a) to provide any information specified in the notice; > > > > > > > (b) to attend and give evidence before the authorised officer; > > > > > > > (c) to provide the authorised officer with any record in the person's custody or control that is specified in the notice. > > > (2)  If the requirement is made of a person to determine that person's tax liability, the authorised officer is to indicate this in the notice, but the authorised officer is not otherwise required to identify a person in relation to whom any information or record is required under this section. > > > (3)  An authorised officer may require information or evidence that is not given orally to be provided in the form of or verified by a statutory declaration. > > > (4)  An authorised officer may require evidence that is given orally to be given on oath or by affirmation and for that purpose the authorised officer may administer an oath or affirmation. > > > (5)  An authorised officer may make a recording by any means of the evidence given orally by a person.