Return of income received on account of other persons
The Commissioner may, by notice in writing, at any time require
a person who is in receipt of income as the representative of, or on behalf of,
another person who is chargeable to tax in respect thereof, or who would be so
chargeable if he were a resident person, to furnish him within a reasonable time,
not being less than thirty days from the date of service of the notice, with a
return containing -
- (a) a full and true statement of the income; and
- (b) the name and address of the person to whom it belongs.