sec.27Production of distribution records

sec.27 Production of distribution records

This section applies to a record of a distribution that a person is required under section 26 to keep for 2 years after the distribution. An inspector may, within the 2 years, ask the person to produce the record for inspection. The person must immediately produce the record for inspection by the inspector, unless the person has a reasonable excuse. Maximum penalty—20 penalty units. The inspector may keep the record to make a copy of it. However, the inspector must return the record to the person as soon as practicable after making a copy of it. s 27 amd 1978 No. 68 s 4 ; 1983 No. 1 s 16 sub 1994 No. 78 s 37 sch (sec.27-ssec.1) This section applies to a record of a distribution that a person is required under section 26 to keep for 2 years after the distribution. (sec.27-ssec.2) An inspector may, within the 2 years, ask the person to produce the record for inspection. (sec.27-ssec.3) The person must immediately produce the record for inspection by the inspector, unless the person has a reasonable excuse. Maximum penalty—20 penalty units. (sec.27-ssec.4) The inspector may keep the record to make a copy of it. (sec.27-ssec.5) However, the inspector must return the record to the person as soon as practicable after making a copy of it.