Commentary on Provisions Part 5 – Enforcement of the levy and penalties Chapter 1 – Investigatory Powers Section 32 – Complying with information notices
67.This section makes general provision regarding information notices issued under sections 30 and 31. It provides that a person issued with an information notice must provide the requested information or document by the time, and in the manner, reasonably specified in the notice (subsection (1)). Where production of a document is requested, it must be produced at an agreed place or at such a place reasonably specified by the authorised officer (which may not be a place used solely as a dwelling) (subsections (2) and (3)).