81.This section enables WRA to serve a notice on a person requiring the production of information or documents, provided the requirements in subsection (1) are met and the tribunal has approved the notice (see section 88).
82.The requirements in subsection (1) provide that WRA may only issue a notice if:
it requires the information or a document for the purpose of checking the person’s tax position;
it is reasonable to require that person to provide the information or document requested; and
the notice does not require information or a document subject to any restrictions set out in Chapter 3 of this Part of the Act.