sec.70Power to require production of documents

sec.70 Power to require production of documents

An inspector may require a person to make available for inspection by an inspector, or to produce to the inspector for inspection, at a reasonable time and place nominated by the inspector, a document required to be kept by the person under this Act. For an electronic document, compliance with the requirement requires the making available or production of a clear printed reproduction of the electronic document. The inspector may keep the document to copy it. The inspector must return the document to the person as soon as practicable after copying it. For an offence under section 89 , it is not a reasonable excuse for an individual not to comply with a requirement under subsection (1) on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty. It is an offence under section 89 to fail to comply with a requirement of an inspector without a reasonable excuse. See, however, section 101 . The inspector must inform the person, in a way that is reasonable in the circumstances, that— the person must comply with the requirement to produce the document even though complying might tend to incriminate the person or expose the person to a penalty; and under section 101 , there is a limited immunity against the future use of the document given in compliance with the requirement. If the person does not comply with the requirement to produce the document when the inspector has not complied with subsection (6) , the person can not be convicted of an offence under section 89 for not complying with the requirement. (sec.70-ssec.1) An inspector may require a person to make available for inspection by an inspector, or to produce to the inspector for inspection, at a reasonable time and place nominated by the inspector, a document required to be kept by the person under this Act. (sec.70-ssec.2) For an electronic document, compliance with the requirement requires the making available or production of a clear printed reproduction of the electronic document. (sec.70-ssec.3) The inspector may keep the document to copy it. (sec.70-ssec.4) The inspector must return the document to the person as soon as practicable after copying it. (sec.70-ssec.5) For an offence under section 89 , it is not a reasonable excuse for an individual not to comply with a requirement under subsection (1) on the basis that complying with the requirement might tend to incriminate the person or expose the person to a penalty. It is an offence under section 89 to fail to comply with a requirement of an inspector without a reasonable excuse. See, however, section 101 . (sec.70-ssec.6) The inspector must inform the person, in a way that is reasonable in the circumstances, that— the person must comply with the requirement to produce the document even though complying might tend to incriminate the person or expose the person to a penalty; and under section 101 , there is a limited immunity against the future use of the document given in compliance with the requirement. (sec.70-ssec.7) If the person does not comply with the requirement to produce the document when the inspector has not complied with subsection (6) , the person can not be convicted of an offence under section 89 for not complying with the requirement.