Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies if the Corporation enters into an agreement under subsection 11(2) authorising the Commissioner of Taxation to perform a function referred to in subsection 11(1).
(2) The Commissioner of Taxation, or an officer of the Commonwealth authorised in writing by the Commissioner of Taxation to exercise powers under this section, by written notice given to a person, including a person employed by or in connection with a Department, or an authority, of the Commonwealth, of a State or of a Territory, may require the person:
(a) to give to the Commissioner of Taxation or officer such information as the Commissioner of Taxation or officer requires for the purpose of the performance of the function; and
(b) to attend before the Commissioner of Taxation or officer and:
(i) give evidence; and
(ii) produce all books in the possession of the person;
relating to any matters connected with the performance of the function.
(3) The Commissioner of Taxation or authorised officer may require the information or evidence to be given on oath, and either orally or in writing, and for that purpose may administer an oath.
(4) Subject to subsections (5) and (6), a person who attends before the Commissioner of Taxation or an authorised officer under subsection (2) is entitled to be paid by the Commissioner of Taxation:
(a) the prescribed allowance in respect of each day or part of a day on which the person so attends; and
(b) amounts equal to any reasonable expenses incurred by the person for transport, meals and accommodation in connection with the person's attendance.
(5) A person is not entitled under subsection (4) to be paid in respect of any expenses unless the person produces to the Commissioner of Taxation or authorised officer sufficient documentary evidence to establish that the person incurred those expenses.
(6) A person is not entitled under subsection (4) to payment of an amount or amounts in respect of an allowance or expenses for any attendance or attendances pursuant to a particular notice except to the extent to which the amount, or the total of the amounts, that, apart from this subsection, would be payable to the person under that subsection in respect of an allowance or expenses for that attendance or those attendances exceeds $500.
(7) If an amount is paid by the Commissioner of Taxation to a person under this section, an amount equal to the amount so paid is payable to the Commissioner of Taxation out of the Fund.
(8) A person must not fail to comply with a notice under subsection (2).
Penalty: 30 penalty units.
(8A) Subsection (8) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
(9) A person must not, in purported compliance with a notice under subsection (2), give information or evidence knowing that the information or evidence is false or misleading.
Penalty for a contravention of this subsection: Imprisonment for 6 months.