Casino Control Act 2006 · 2020 Revised Edition · Part 9 · Casino Tax
151. Power of Comptroller to obtain information
Feedback & supportThe Comptroller may exercise his or her powers under sections 65, 65A and 65B of the Income Tax Act 1947 generally for the purpose of this Part.
Comptroller
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947 and includes, for all purposes of this Act except the exercise of the powers conferred on the Comptroller by sections 146A(2) and 152, a Deputy Comptroller or an Assistant Comptroller appointed under section 3(1) of the Income Tax Act 1947;
Any person who, without reasonable excuse, fails or neglects to comply with any notice issued by the Comptroller under section 65 or 65A of the Income Tax Act 1947 or any requirement of the Comptroller under section 65B of that Act for the purpose of this Part shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.