46Direction to produce records, devices or other things

46 Direction to produce records, devices or other things

(1)  An authorised officer may, for compliance purposes, direct a person to produce –

(a) any records required to be kept by the person under this Act; or

(b) any records in the person’s possession or under the person’s control that are required to be kept under this Act; or

(c) any records, or any devices or other things that contain or may contain records, in the person’s possession or under the person’s control relating to or indicating an offence.

(2)  The direction must –

(a) specify –

(i) the records, devices or other things; or

(ii) the classes of records, devices or other things –

that are to be produced; and

(b) state where, when and to whom the records, devices or other things are to be produced.

(3)  The officer may do any or all of the following:

(a) inspect records, devices or other things that are produced;

(b) make copies of, or take extracts from, records, devices or other things that are produced;

(c) seize and remove records, devices or other things that are produced that the officer believes on reasonable grounds may on further inspection provide evidence of an offence.

(4)  A person who is given a direction under subsection (1) must comply with the direction.

Penalty:  In the case of –

(a) a body corporate, a fine not exceeding 170 penalty units; or

(b) an individual, a fine not exceeding 35 penalty units.