75GReturn of produced documents

75G Return of produced documents (1) Subject to subsection (2), an authorised officer to whom a document is produced in accordance with a production notice must take reasonable steps to return the document to the person who produced it within 30 days after it was produced. (2) If an authorised officer retains a document under section 75E, the authorised officer must take reasonable steps to return the document to the person who produced it as soon as the purpose for retaining it no longer exists. (3) Without limiting subsection (2), a purpose for retaining a document under section 75E includes— (a) an investigation is being conducted into whether a contravention of this Act has occurred; or (b) a proceeding under this Act has commenced and that proceeding (including any appeal) has not been completed. S. 75H inserted by No. 24/2024 s. 22.