Commentary on Provisions Part 5 – Enforcement of the levy and penalties Chapter 1 – Investigatory Powers Section 35 – Information notices: general restrictions
70.This section provides for some general restrictions on information notices, including that a person is required to produce a document only if it is in their possession or power (subsection (1)). In addition, an information notice may not require a person to produce a document if the whole of it originates more than 5 years before the date of the notice (subsection (2)).