(1) An examination order made under section 36 must be in the prescribed form form, if any, and must require the person against whom it is made—
(a) to attend before the Commissioner or a delegate of the Commissioner; and
(b) to answer any questions that are relevant to the information in respect of which the order was made.
(2) The examination order must set out the following:
(a) the name of the person required to comply with the order:
(b) the grounds on which the order is made:
(c) the nature of the questions that the person is to be asked, being questions that are relevant to the information in respect of which the order was made:
(d) if the examination is to be conducted by a delegate of the Commissioner, the name of the delegate:
(da) a condition that, in accordance with section 40A, an examination order report must be provided within 1 month after the completion of the examination conducted under the order to the Judge who made the order or, if that Judge is unable to act, to a Judge of the same court as the Judge who made the order:
(db) any requirement that the Judge making the order considers reasonable for inclusion of specified information in the examination order report provided under section 40A:
(e) where the examination is to take place:
(f) when the examination is to take place or how a time for the examination is to be fixed.