Commonwealth Numbered Acts

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INSPECTOR-GENERAL OF TAXATION ACT 2003 - SECT 19

Inspector-General may keep documents

Inspector-General may keep documents

(1) The Inspector-General may take possession of a document produced under section 14 or 15 and keep it for as long as is necessary for the purposes of conducting the review to which the document is relevant.

Certified copy to be supplied to person entitled to document

(2) The person otherwise entitled to possession of the document is entitled to be supplied, as soon as practicable, with a copy certified by the Inspector-General to be a true copy.

Certified copy to be treated as original

(3) The certified copy must be received in all courts and tribunals as evidence as if it were the original.

Right to inspect and copy the original

(4) Until a certified copy is supplied, the Inspector-General must, at such times and places as the Inspector-General thinks appropriate, permit the person otherwise entitled to possession of the document (or a person authorised by that person) to inspect and make copies of all or part of the document.



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