#### 47 Power to require explanation of documents 47 Power to require explanation of documents > > (1) This section applies to the following documents— > > > > > (a) a document seized or produced under this Part, > > > > > (b) a document found on premises inspected under this Part. > > > (2) An authorised officer may require a person who was a party to the creation of a document to provide any explanation that the person is able to provide of a matter relating to the creation of the document or to which the document relates.

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