CH23220 - Information & Inspection Powers: Information Notices: »Ê¹ÚÌåÓýapp notice: Overview of an information notice

You may, by giving written notice, require a person to

  • provide information, see CH23240, or
  • produce a document, see CH23260

if the information or document is reasonably required, see CH21620, by you for the purpose of checking, see CH21660, a tax position, see CH21540.

»Ê¹ÚÌåÓýapp notice may specify, see CH23380, or describe, see CH23400, the information or document required.

»Ê¹ÚÌåÓýapp notice should specify a reasonable period within which the information or documents are to be provided or produced, see CH23420.

»Ê¹ÚÌåÓýapp notice may specify or describe

  • the time at which,
  • the means by which, and
  • the form in which

the information or documents are to be provided or produced. »Ê¹ÚÌåÓýapp time, means, and/or form must be reasonable.

»Ê¹ÚÌåÓýapp above statutory provisions, apply to all types of information notice. In addition, it is good practice for the notice to contain an explanation of the recipient’s rights.