92Power to require person to attend for examination

92 Power to require person to attend for examination investigation, require a person to attend for examination before an authorised officer. (2) The person must be given a notice: (a) requiring the person to attend for examination at a specified time and place; and (b) specifying the subject of the examination. (3) The notice may require the person to bring and produce to the authorised officer any relevant material in the person's possession or control relating to the subject of the examination.

Taxation Administration Act 2007 46 (4) An authorised officer may require a person attending for examination to do any one or more of the following: (a) to take an oath to answer all questions truthfully; (b) to answer a question relevant to the examination asked by the officer or by another person present at the examination; (c) to produce at the examination any relevant material in the person's possession or control. (6) The Commissioner may reimburse reasonable travelling expenses actually incurred by a person who attends for examination before an authorised officer. (7) An authorised officer may have a written transcript or audio recording (or both) made of oral evidence. (8) A person must comply with a requirement under this section to the extent the person is able to do so and, if required to answer a question, must do so to the best of the person's knowledge, information and belief.