Clause 52

In addition to any other powers under this Act, the Commissioner or any authorised officer may by notice require any person to furnish, within a reasonable period specified in the notice, any document, record or information in the possession or knowledge of that person that the Commissioner or the authorised officer, as the case may be, believes on reasonable grounds to be relevant to the administration or enforcement of this Act.(2) The power to require a person to furnish any document or record under subsection (1) includes the power to retain the original copy of the document or record or to copy or make extracts from the document or record.(3) Any person who, without reasonable excuse, fails to comply with any notice under subsection (1) or who furnishes any information which he knows or has reason to believe is false or misleading shall be guilty of an offence.”.