Return as to
income
exempt
from tax
The Commissioner may, by notice in writing, require a 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 full and true statement -
- (a) all of the income of that person which is exempt from tax
or which that person claims to be exempt;
- (b) of all particulars which the Commissioner may specify in
the notice in relation to that income and in relation to any
assets from which that income is derived.