Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_46
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 46
Character Range: 83382–84444

46  Subsection 353‑10(1) in Schedule 1
Repeal the subsection, substitute:
 (1) The Commissioner may by notice in writing require you to do all or any of the following:
 (a) to give the Commissioner any information that the Commissioner requires for the purpose of:
 (i) the application of an *indirect tax law in relation to you or any other entity; or
 (ii) the administration or operation of this Schedule (other than Division 340);
 (b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of:
 (i) the application of an indirect tax law in relation to you or any other entity; or
 (ii) the administration or operation of this Schedule (other than Division 340);
 (c) to produce to the Commissioner any documents in your custody or under your control for the purpose of:
 (i) the application of an indirect tax law in relation to you or any other entity; or
 (ii) the administration or operation of this Schedule.
Note: Failing to comply with a direction can be an offence against section 8C.