Taxes Consolidation Act 1997 section 908E

Order to produce documents or provide information

Section 908E empowers an authorised Revenue officer to apply to the District Court for an order compelling a person to produce documents or provide information for the purposes of investigating a serious revenue offence.

• An authorised officer may seek a court order requiring a person to hand over specific documents, or to answer questions and make statements, in connection with the investigation of a relevant criminal tax offence
• The District Court judge must be satisfied on oath that there are reasonable grounds to believe the documents or information exist, are relevant to the investigation, may constitute evidence, and that their production would benefit the inquiry
• The order can require entry to premises, the provision of passwords for non-legible documents, and the authentication of documents produced, but cannot override legal professional privilege
• Failure to comply with an order, providing false or misleading information, or breaching a written undertaking to retain and produce documents can result in a fine, imprisonment, or both