PART 6Enforcement
Information notices
145Information orders
1
This section applies if, on an application by the Commissioner, a court is satisfied that a person has failed to comply with a requirement of an information notice.
2
The court may make an order requiring the person to provide to the Commissioner some or all of the following—
a
information referred to in the information notice;
b
other information which the court is satisfied the Commissioner requires, having regard to the statement included in the notice in accordance with section 142(2)(b).
3
The order—
a
may specify the form in which the information must be provided,
b
must specify the time at which, or the period within which, the information must be provided, and
c
may specify the place where the information must be provided.