Regulation 55
Power to direct production of documents
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 88 of 188
Regulation 55
Subregulation 1
The Comptroller may, by written notice, direct a taxable person to produce to the Comptroller any return or other document furnished under this Part or a copy thereof.
Subregulation 2
Any person who is directed to produce any return or other document under this regulation must comply with the direction in such manner and within such time as the Comptroller may specify in the notice directing the production.