sec.174Inspection of documents

### sec.174 Inspection of documents If a document is produced to an assessor, the assessor may— inspect the document; and make a copy of, or take an extract from, the document; and keep the document while it is necessary for the assessment. 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 in the reasonable way decided by the assessor. sch s 174 amd 2022 No. 22 s 124 (sec.174-ssec.1) If a document is produced to an assessor, the assessor may— inspect the document; and make a copy of, or take an extract from, the document; and keep the document while it is necessary for the assessment. (sec.174-ssec.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 in the reasonable way decided by the assessor. - (a) inspect the document; and - (b) make a copy of, or take an extract from, the document; and - (c) keep the document while it is necessary for the assessment.