42Use and inspection of documents and records produced

42 Use and inspection of documents and records produced or seized (1) This section applies to a document that has been produced to the commissioner or seized and removed by an authorised officer. (2) The document may be kept for as long as is necessary to enable it to be inspected and copies of or extracts or notes from it to be made. (3) If the document is required by the commissioner as evidence for a legal proceeding, it may be kept until the proceedings are finally decided. (4) The commissioner must permit a person who would be entitled to inspect the document if it were not in the commissioner’s possession to inspect the document at any reasonable time. (5) This section does not affect any lien a person has on the document.