Section 23 — Additional returns

(1)The Commissioner may, by written notice given to a taxable person, require the taxable person to lodge, within the period stated in the notice, a return or a further or fuller return accompanied by such accounts and statements as the Commissioner may specify in that notice.

(2)The taxable person must, within the period stated in the notice given under subsection (1), lodge the return or the further or fuller return and such accounts and statements as are required under the notice.