Regulation 12 Attendance of witnesses
The Commissioner may, if it is considered necessary for the purposes of an examination, require a person to whom paragraph (2) applies to attend before the Commissioner in person to provide information, explanation or assistance.
The persons to whom this paragraph applies are persons who are required —
to provide information under paragraph (1) of regulation 11, or
to provide an explanation or assistance under paragraph (2) of regulation 11.
The Commissioner may only require a person to attend in person at any place in accordance with paragraph (1) if reasonable written notice of the proposed date of attendance and the information, explanation or assistance required by the Commissioner has been given to that person.
In connection with such attendance in person, the Commissioner may, subject to section 10(7) and (8) of the Act, issue witness summonses and administer oaths or affirmations and may permit a person to be represented before the Commissioner.