72Powers on production of documents

72 Powers on production of documents

If any documents are produced to an inspector under this Division, the inspector may do any one or more of the following—

(a) inspect the documents or authorise a person to inspect the documents;

(b) make copies of, or take extracts from, the documents;

(c) seize the documents if the inspector—

(i) considers the documents necessary for the purpose of obtaining evidence for use in any proceedings or proposed proceedings under this Act; or

(ii) believes on reasonable grounds that it is necessary to seize the documents in order to prevent their concealment, loss or destruction or their use in the contravention of this Act;

(d) secure any seized documents against interference;

(e) retain possession of the documents.