103Production of association’s books

103 Production of association’s books (1) The registrar-general may, by notice in writing— (a) require an incorporated association to produce to the registrar-general, immediately or at a time and place stated in the notice, any books relating to the affairs of the association that are specified in the notice; or (b) require a person who is or has been an officer or employee of an incorporated association or who has acted as an agent, banker, lawyer or in any other capacity on behalf of an incorporated association (including an association that is being wound up or has been dissolved) to produce to the registrar-general immediately any books relating to the affairs of the association that are stated in the notice; or (c) require a person to produce immediately to the registrar-general any books relating to the affairs of an incorporated association (including an association that is being wound up or has been dissolved) that are in the custody or control of the person. (2) If the registrar-general requires a person to produce books, the registrar-general may— (a) if the books are produced— (i) take possession of the books and make copies of or take extracts from them; and (ii) require the person or any other person who was a party to compiling the books to make a statement providing any explanation that the person is able to provide in relation to a matter relating to the compilation of the books or to which the books relate; and (iii) keep the books in the registrar-general’s possession for as long as is necessary to enable the books to be inspected and copies of or extracts from them to be taken by or for the registrar-general; or (b) if the books are not produced, require the person— (i) to state, to the best of the person’s knowledge or belief, where the books may be found; and (ii) to identify the person who, to the best of the firstmentioned person’s knowledge and belief, last had custody of the books and to state, to the best of the person’s knowledge and belief, where the identified person can be found. (3) If the registrar-general requires a person to produce books that are recorded, kept or reproduced electronically, the person is taken to have complied with the requirement if the person provides a printed or other reproduction of the information contained in the books. (4) If the registrar-general has power to require a person to produce books relating to the affairs of an association, the registrar-general may (whether or not the registrar-general requires the books to be produced) require the person to identify any property of the association and to explain the manner in which the association has kept account of the property. (5) If the registrar-general has possession of any book related to the affairs of an association, the registrar-general must permit any person who would be entitled to inspect the book if it were not in the possession of the registrar-general to inspect the book at any reasonable time.