sec.323Power to require production of documents

### sec.323 Power to require production of documents An authorised officer may require a person to make available for inspection by an authorised officer, or produce to the authorised officer for inspection, at a reasonable time and place nominated by the authorised officer— a document issued to the person under this Act; or a document required to be kept by the person under this Act; or if a document or information required to be kept by the person under this Act is stored or recorded by means of a device—a document that is a clear written reproduction of the stored or recorded document or information. A requirement under subsection (1) is a document production requirement . For an electronic document, compliance with the document production requirement requires the making available or production of a clear written reproduction of the electronic document. The authorised officer may keep the document to copy it. If the authorised officer copies the document, or an entry in the document, the authorised officer may require the person responsible for keeping the document to certify the copy as a true copy of the document or entry. A requirement under subsection (5) is a document certification requirement . The authorised officer must return the document to the person as soon as practicable after copying it. However, if a document certification requirement is made of a person, the authorised officer may keep the document until the person complies with the requirement. (sec.323-ssec.1) An authorised officer may require a person to make available for inspection by an authorised officer, or produce to the authorised officer for inspection, at a reasonable time and place nominated by the authorised officer— a document issued to the person under this Act; or a document required to be kept by the person under this Act; or if a document or information required to be kept by the person under this Act is stored or recorded by means of a device—a document that is a clear written reproduction of the stored or recorded document or information. (sec.323-ssec.2) A requirement under subsection (1) is a document production requirement . (sec.323-ssec.3) For an electronic document, compliance with the document production requirement requires the making available or production of a clear written reproduction of the electronic document. (sec.323-ssec.4) The authorised officer may keep the document to copy it. (sec.323-ssec.5) If the authorised officer copies the document, or an entry in the document, the authorised officer may require the person responsible for keeping the document to certify the copy as a true copy of the document or entry. (sec.323-ssec.6) A requirement under subsection (5) is a document certification requirement . (sec.323-ssec.7) The authorised officer must return the document to the person as soon as practicable after copying it. (sec.323-ssec.8) However, if a document certification requirement is made of a person, the authorised officer may keep the document until the person complies with the requirement. - (a) a document issued to the person under this Act; or - (b) a document required to be kept by the person under this Act; or - (c) if a document or information required to be kept by the person under this Act is stored or recorded by means of a device—a document that is a clear written reproduction of the stored or recorded document or information.