96Inspection of documents

96 Inspection of documents

(1) An assessor to whom a document is produced may do one or more of the following—

(a) inspect the document;

(b) make a copy of, or take an extract from, the document;

(c) keep the document while it is necessary for the assessment.

(2) If the assessor keeps the document, the assessor must permit a person otherwise entitled to possession of the document to inspect, make a copy of, or take an extract from, the document at the reasonable time and place decided by the assessor.