TAXATION ADMINISTRATION ACT 1996 - SECT 74
Use and inspection of documents and records provided to Chief Commissioner or authorised officer
TAXATION ADMINISTRATION ACT 1996 - SECT 74
Use and inspection of documents and records provided to Chief Commissioner or authorised officer
(1) This section applies to a document or record that is provided or produced
to the Chief Commissioner or an authorised officer . (2) The
Chief Commissioner or the authorised officer may take and retain possession of
the document or record solely for the purpose of enabling the document or
record to be inspected and for copies of, or extracts or notes from, the
document or record to be made or taken by or on behalf of the
Chief Commissioner or authorised officer . (3) However, if the record was
provided or produced to the Chief Commissioner or an authorised officer on the
premises where it is normally kept, the Chief Commissioner or
authorised officer may remove it from those premises for the purposes referred
to in subsection (2) only-- (a) with the consent of the owner or occupier of
the premises , or (b) if it is not practicable to inspect or copy or take
extracts or notes from the record on the premises . (4) The Chief Commissioner
or authorised officer may retain possession of the document or record -- (a)
except in the case of a document impounded under section 76 (1) (d), for a
reasonable period, but not exceeding 28 days without the consent of the person
entitled to it, or (b) in the case of a document impounded under section 76
(1) (d), until the tax payable in respect of the instrument has been paid.
(5) The Chief Commissioner or the authorised officer must permit a person who
would be entitled to inspect the document or record if it were not in the
possession of the Chief Commissioner or authorised officer to inspect the
document or record at any reasonable time. (6) Nothing in this section
prejudices a lien a person has on the document or record . (7) Nothing in this
section limits or affects section 76.
http://www.austlii.edu.au/au/legis/nsw/consol_act/taa1996269/s74.html