A section 353-10 notices is a serious tool available to the ATO that can be used to collect information from you. It is often used when the ATO think you have been, or may be in the future, untruthful in your dealings with the ATO. The notices are issued in writing and may be a request to respond in writing, or in person by attending an ATO office. It may be by oath or affirmation and is essentially similar to giving evidence in court. A failure to respond to a section 353-10 notice may result in fines of up to $11,000 as well as a criminal record. Section 353-10 notices are often issued as a precursor to an allegation of serious noncompliance or fraud and should not be ignored or taken lightly.