(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,
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