(1)
A person must, when notified by the Commissioner in an information demand, provide any information that the Commissioner considers necessary or relevant for any purpose relating to—
the administration or enforcement of an Inland Revenue Act:
the administration or enforcement of any matter arising from, or connected with, a function lawfully conferred on the Commissioner.
(2)
In this section and in sections 17, 17G, and 17H, a requirement to provide information includes a requirement to produce a document.
(3)
The Commissioner may require that information provided under this section be—
verified by statutory declaration or otherwise:
provided to a particular office of the Commissioner:
provided in a manner acceptable to the Commissioner.
(4)
For the purposes of this section, a person includes—
an officer employed in, or in connection with, a department of the government or a public authority:
any other public officer.
(5)
Sections 17F to 17K set out some particular requirements for information demands and inquiries.
Section 17B: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).