#### 38 Powers where books not produced Where a person fails to produce particular books in compliance with a requirement made by another person under this Division, the other person may require the first‑mentioned person to state, to the best of his or her knowledge and belief: (a) where the books may be found; and (b) who last had possession, custody or control of the books and where that person may be found.

Previous section37Powers where books produced or seized Next section39Power to require person to identify property of body corporate