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.