82Power to require information, instruments or records or

82 Power to require information, instruments or records or attendance for examination (1) The commissioner may, for a purpose related to the administration or enforcement of a tax law, by written notice given to a person, require the person— (a) to provide to the commissioner (either orally or in writing) information that is described in the notice; or (b) to attend and give evidence before the commissioner or an authorised officer; or (c) to produce to the commissioner a record or other document described in the notice that is in the person’s custody or control. (2) If a notice to a person under subsection (1) is made to determine that person’s tax liability, the notice must state that the requirement is made for that purpose, but the commissioner is not otherwise required to identify a person in relation to whom any information, evidence, record or other document is required under this section. (3) The commissioner— (a) may specify whether information or evidence to be provided or given under this section must be given orally or in writing; and (b) may require any information or evidence given in writing to be in the form of, or verified by, a statutory declaration; and (c) may require any information or evidence given orally to be given on oath or affirmation. Note 1 The Statutory Declarations Act 1959 (Cwlth) applies to the making of statutory declarations under ACT laws. Note 2 It is an offence to make a false or misleading statement, give false or misleading information or produce a false or misleading document (see Criminal Code, pt 3.4). (4) A person must not, without reasonable excuse, fail— (a) to comply with the requirements of a notice under this section within the period specified in the notice or any further period allowed by the commissioner; or (b) to comply with any other requirement of the commissioner about the giving of evidence or how information or evidence is to be provided or given under this section. (5) A person required to attend before an authorised officer to give oral evidence must be paid expenses in accordance with the scale of allowances determined under section 139. (6) Subsection (5) does not apply to a person, or a representative of a person, giving evidence in relation to the person’s own tax liability.