(1) In this section -
"the Acts" has the meaning assigned to it by section 1078(1);
"judge" means a judge of the High Court;
"a taxpayer" means any person including a person whose identity is not known to the authorised officer, and a group or class of persons whose individual identities are not so known.
(2) An authorised officer may make an application to a judge for an order requiring a person (other than a financial institution within the meaning of section 906A) to do either or both of the following, namely -
(a) to deliver to the authorised officer, or to make available for inspection by the authorised officer, such books, records or other documents as are in the person's power, possession or procurement and as contain, or may (in the authorised officer's opinion formed on reasonable grounds) contain, information relevant to a liability in relation to a taxpayer,
(b) to furnish to the authorised officer such information, explanations and particulars as the authorised officer
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