272Powers if books not produced

272  Powers if books not produced   If a person (the first person) fails or refuses to produce particular books in compliance with a requirement made by another person under this Part, the other person may require the first person to state:  (a) if the books may be found; and  (b) who last had possession, custody or control of the books and if that person may be found. Part 6‑3A—Search warrants 272A  Guide to this Part This Part allows the grant of search warrants in respect of indictable offences under the credit legislation, etc. Division 2—Extra application of Crimes Act search warrant provisions Subdivision A—Basic extra application 272B  Extra application of Crimes Act search warrant provisions  (1) In addition to the application that the applied provisions have (disregarding this subsection) in relation to offences mentioned in subsection (3), the applied provisions also apply under this subsection in relation to those offences, with the modifications set out in Subdivision B.  (2) To avoid doubt, subsection (1) does not limit the application that the applied provisions have (disregarding that subsection).  (3) For the purposes of subsection (1), the offences are indictable offences under any of the following:  (a) the credit legislation;  (b) a provision of a law of the Commonwealth, or of a law of a referring State or a Territory, a contravention of which:  (i) concerns the management, conduct or affairs of a licensee, credit representative or other person who engages, or has engaged, in a credit activity; or  (ii) involves fraud or dishonesty and relates to a credit activity engaged in by a person, or a credit contract, mortgage, guarantee or consumer lease.  (4) For the purposes of this Division, the applied provisions are as follows:  (a) Divisions 1, 2, 4C and 5 of Part IAA of the Crimes Act 1914;  (b) any other provisions of that Act, to the extent that those other provisions relate to the operation of the provisions mentioned in paragraph (a). 272C  Interpretation of modifications   To avoid doubt, a term used in Subdivision B in a modification of an applied provision has the same meaning as in the Crimes Act 1914 unless specified otherwise. Subdivision B—Modifications