Document ID: chunk:federal_register_of_legislation:C2024C00452:section:42
Version: federal_register_of_legislation:C2024C00452
Segment Type: section
Provision Reference: s 42
Character Range: 35868–36586

42  Commissioner may obtain information and documents
  If the Commissioner is satisfied that the person has failed to comply with a requirement under section 353‑10 in Schedule 1 to the Taxation Administration Act 1953:
 (a) the Commissioner may advise the person in writing that the Commissioner is so satisfied and that the consequences in paragraph (b) will apply; and
 (b) if the Commissioner does so, the Commissioner must not make an assessment in relation to any existing or new claim by the person for an entitlement to a grant or benefit until the person complies with the requirement.
Note: Failing to comply with a notice can also be an offence against section 8C of the Taxation Administration Act 1953.