(a) power to take
possession of the documents or secure them against interference,
(b) power to
take copies of, or take extracts from, the documents,
(c) power to require
any person who was party to the creation of the documents to make a statement
providing any explanation that the person is able to provide as to any matter
relating to the creation of the documents or as to any matter to which the
documents relate,
(d) power to retain possession of the documents for such
period as is necessary to enable the documents to be inspected, and copies of,
or extracts from, the documents to be made or taken.
(2) While an
authorised officer retains possession of a document, the authorised officer
must permit a person who would be entitled to inspect the document were it not
in the possession of the authorised officer to inspect the document at any
reasonable time and make a copy of, or take extracts from, the document.
(3)
If an authorised officer takes possession of or secures against interference
any relevant document on which a person has a lien, the authorised officer's
actions do not prejudice the lien.