61Taking possession of records to be used as evidence

#### 61 Taking possession of records to be used as evidence 61 Taking possession of records to be used as evidence > > (1) If an authorised officer takes possession of any records under this Part for the purpose of obtaining evidence or protecting evidence from destruction, they may be retained by the Secretary until the completion of any proceedings (including proceedings on appeal) in which they may be evidence. > > > (2) The person from whom the records are taken must be provided, within a reasonable time after the records are taken, with a copy of the records certified by an authorised officer as a true copy. > > > (3) A copy of records provided under this section is, as evidence, of equal validity to the records of which it is certified to be a copy.