Document ID: chunk:federal_register_of_legislation:C2025C00112:section:20
Version: federal_register_of_legislation:C2025C00112
Segment Type: section
Provision Reference: s 20
Character Range: 25730–26782

20  Substantiation notices
 (1) This section applies to a person if:
 (a) the person has provided to ASIC, under section 8 for a levy period, information (required information) relating to the person or to one or more other persons on whom levy may be imposed; or
 (b) information (also required information) relating to the person is to be used by ASIC for the purposes of calculating the levy payable by the person for a levy period.
 (2) ASIC may give the person a written notice that requires the person to do either or both of the following:
 (a) give to ASIC, within the period and in the manner and form specified in the notice, information that could be capable of substantiating the required information;
 (b) produce to ASIC, within the period and in the manner and form specified in the notice, documents that could be capable of substantiating the required information.
 (3) The notice must:
 (a) name the person to whom it is given; and
 (b) specify the information to which it relates; and
 (c) explain the effect of sections 21 and 22.