(1) The Comptroller may, by notice in writing, require any person, whether or not liable to tax under this Act —
(a) to furnish such information concerning that person or any other person as may be required by the notice; or
(b) to attend at the time and place designated in the notice for the purpose of being examined on oath before the Comptroller or any tax officer authorised by the Comptroller for this purpose concerning the assessable or chargeable tax or any transaction or matters appearing to the Comptroller to be relevant to the examination for that person or any other person, and for that purpose the Comptroller or the authorised officer may require the person examined to produce any record or computer in the control of the person; or
(c) to provide access to the premises where any business is carried on by that person or where records or books of account are kept in relation to that business in order to —
(i) examine the records or books of account and any other documents that relate to the activities of the business,
(ii) inspect any raw materials, trading stock or other assets; and require the owner of the business, or any employee or agent, to give him or her such reasonable assistance in connection with the examination or inspection as may be necessary and to answer orally or in writing any questions relating, or
(iii) inspect the process of that person, including the method adopted in recording the supplies; and
(d) require the owner of the business, or any employee or agent, to give him or her such reasonable assistance in connection with the examination or inspection as may be necessary and to answer orally or in writing any questions relating.
(2) Where the notice requires the production of a record or computer, it is sufficient if such record or computer is described in the notice with reasonable certainty.
(3) Where during the course of any examination or inspection it appears to the Comptroller or the authorised officer that there may not have been a correct disclosure of liability to tax, he or she may take possession of any books of account or other documents for further examination and after examination may retain or make copies of or take extracts from the books or documents for any of the purposes of this Act.
(4) Without prejudice to the generality of subsection (1), the Comptroller may require —
(a) a bank or other financial institution to furnish the Comptroller with the details of any banking account or other assets which may be held on behalf of any person, or to furnish a copy of bank statements or statement of assets of any such banking account or other asset;
(b) a bank to permit the Comptroller or any tax officer authorised by him or her to inspect the records of the bank or other financial institution with respect to the banking account of any person;
(c) the attendance of an officer of a bank or other financial institution before the Comptroller to give evidence respecting bank accounts or other assets which may be held by the bank or other financial institution on behalf of a person.
(5) This section has effect notwithstanding any rule of law relating to privilege or the public interest in relation to the furnishing of information or the production of records or documents.
(6) A person who contravenes a notice issued under subsection (1) commits an offence and is liable on summary conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both.