26Use of electronic equipment at premises

26 Use of electronic equipment at premises

(1) Subject to subsection (4), if a thing found at premises that an inspector has entered under section 19 or 20 is or includes records of information in a written or electronic form, the inspector or a person helping the inspector may operate, or the inspector may require the occupier or an employee of the occupier who is present to operate, equipment at the premises to see whether: (a) the equipment; or (b) a disk, tape or other storage device that: (i) is at the premises; and (ii) can be used with, or is associated with, the equipment; contains records that are relevant to determining whether levy is payable under this Act or an offence against this Act has been committed, as the case requires. (2) If the inspector or a person helping the inspector, after equipment at the premises is operated, finds that the equipment contains records of that kind or that a disk, tape or other storage device at the premises contains records of that kind, he or she may: (a) seize the equipment or the disk, tape or other storage device; or (b) if the records can, by using facilities at the premises, be put in documentary form—operate the facilities to put the records in that form and seize the documents so produced; or (c) if the records can be transferred to a disk, tape or other storage device: (i) that is brought to the premises; or (ii) that is at the premises and the use of which for the purpose has been agreed to in writing by the occupier of the premises; operate the equipment or other facilities to copy the records to the storage device and remove the storage device from the premises. (3) An inspector or person helping an inspector may seize equipment under paragraph (2)(a) only if: (a) it is not practicable to put the relevant records in documentary form as mentioned in paragraph (2)(b) or to copy the records as mentioned in paragraph (2)(c); or (b) possession by the occupier of the equipment could constitute an offence. (4) An inspector or a person helping an inspector must not operate equipment for the purpose mentioned in subsection (1) unless the inspector or person helping believes on reasonable grounds that the operation of the equipment can be carried out without damage to the equipment.