sec.100Power to require production of documents

sec.100 Power to require production of documents

An inspector may require a person to produce to the inspector, for inspection, a document this Act requires the person to hold or keep. The person must produce the document, unless the person has a reasonable excuse for not producing it. Maximum penalty—100 penalty units. It is not a reasonable excuse to fail to produce the document that producing the document might tend to incriminate the person or make the person liable to a penalty. The inspector may keep a document that is produced— to take an extract from the document; or to make a copy of it. The inspector must return the document to the person as soon as practicable after taking the extract or making the copy. s 100 amd 2011 No. 2 s 37; 2024 No. 34 s 125 (sec.100-ssec.1) An inspector may require a person to produce to the inspector, for inspection, a document this Act requires the person to hold or keep. (sec.100-ssec.2) The person must produce the document, unless the person has a reasonable excuse for not producing it. Maximum penalty—100 penalty units. (sec.100-ssec.3) It is not a reasonable excuse to fail to produce the document that producing the document might tend to incriminate the person or make the person liable to a penalty. (sec.100-ssec.4) The inspector may keep a document that is produced— to take an extract from the document; or to make a copy of it. (sec.100-ssec.5) The inspector must return the document to the person as soon as practicable after taking the extract or making the copy.

• (a) to take an extract from the document; or
• (b) to make a copy of it.