PART 10Enforcement of payment of tax

CHAPTER 2Enforcement: powers to obtain contact details for debtors

I1228Power to obtain details

1

A designated officer may by notice require the third party to provide the contact details.

2

The notice must name the debtor.

3

If a notice is given under subsection (1), the third party must provide the details—

a

within such period, and

b

at such time, by such means and in such form (if any),

as is reasonably specified or described in the notice.