121Production of documents

#### 121 Production of documents 121 Production of documents > > (1) An authorised officer may, by written notice, require a person to produce documents or information. > > > (2) The notice must specify the manner in which documents or information are required to be produced and a reasonable time by or at which they must be produced. > > > (3) If any document required by the notice to be produced is in electronic form or a form other than writing, the notice requires the document to be produced in writing, unless the notice otherwise provides. > > > (4) The notice may relate to a document that is located outside this State or Australia. > > > (5) A person is liable to an offence under section 126 of failing to produce a document required by a notice even if the document is not located in this State if the person is reasonably able to bring the document or a copy of the document to this State.