Commonwealth Numbered Acts

COAL MINING INDUSTRY (LONG SERVICE LEAVE) PAYROLL LEVY COLLECTION ACT 1992 No. 61 of 1992 - SECT 13

13.(1) This section applies if the Corporation enters into an agreement under
subsection 11(2) authorising the Commissioner of Taxation to perform a
function referred to in subsection 11(1).

(2) The Commissioner of Taxation, or an officer of the Commonwealth authorised
in writing by the Commissioner of Taxation to exercise powers under this
section, by written notice given to a person, including a person employed by
or in connection with a Department, or an authority, of the Commonwealth, of a
State or of a Territory, may require the person:

   (a)  to give to the Commissioner of Taxation or officer such information as
        the Commissioner of Taxation or officer requires for the purpose of
        the performance of the function; and

   (b)  to attend before the Commissioner of Taxation or officer and:

        (i)    give evidence; and

        (ii)   produce all books in the possession of the person; relating to
               any matters connected with the performance of the function.

(3) The Commissioner of Taxation or authorised officer may require the
information or evidence to be given on oath, and either orally or in writing,
and for that purpose may administer an oath.

(4) Subject to subsections (5) and (6), a person who attends before the
Commissioner of Taxation or an authorised officer under subsection (2) is
entitled to be paid by the Commissioner of Taxation:

   (a)  the prescribed allowance in respect of each day or part of a day on
        which the person so attends; and

   (b)  amounts equal to any reasonable expenses incurred by the person for
        transport, meals and accommodation in connection with the person's
        attendance.

(5) A person is not entitled under subsection (4) to be paid in respect of any
expenses unless the person produces to the Commissioner of Taxation or
authorised officer sufficient documentary evidence to establish that the
person incurred those expenses.

(6) A person is not entitled under subsection (4) to payment of an amount or
amounts in respect of an allowance or expenses for any attendance or
attendances pursuant to a particular notice except to the extent to which the
amount, or the total of the amounts, that, apart from this subsection, would
be payable to the person under that subsection in respect of an allowance or
expenses for that attendance or those attendances exceeds $500.

(7) If an amount is paid by the Commissioner of Taxation to a person under
this section, an amount equal to the amount so paid is payable to the
Commissioner of Taxation out of the Fund.

(8) A person must not, without reasonable excuse, fail to comply with a notice
under subsection (2). Penalty: $3,000.

(9) A person must not, in purported compliance with a notice under subsection
(2), knowingly give information or evidence that is false or misleading.
Penalty for a contravention of this subsection: Imprisonment for 6 months.