Document ID: chunk:federal_register_of_legislation:C2017C00082:clause:2_13
Version: federal_register_of_legislation:C2017C00082
Segment Type: clause
Provision Reference: sch 2 cl 13
Character Range: 11107–11844

13  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 the administration or operation of a *taxation law;
 (b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of the administration or operation of a taxation law;
 (c) to produce to the Commissioner any documents in your custody or under your control for the purpose of the administration or operation of a taxation law.
Note: Failing to comply with a requirement can be an offence under section 8C or 8D.