Taxation Administration Act 2001
sec.100Access to retained thing
Start here
Get a plain-English read of sec.100
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2001.
sec.100 Access to retained thing
Until the retained thing is forfeited or returned, the commissioner must allow the owner of the retained thing, or a person who would be entitled to inspect it if it were not in the commissioner’s possession, at any reasonable time to inspect it and, if it is a document, to copy it. Subsection (1) does not apply if it is impracticable or would be unreasonable to allow the inspection or copying. (sec.100-ssec.1) Until the retained thing is forfeited or returned, the commissioner must allow the owner of the retained thing, or a person who would be entitled to inspect it if it were not in the commissioner’s possession, at any reasonable time to inspect it and, if it is a document, to copy it. (sec.100-ssec.2) Subsection (1) does not apply if it is impracticable or would be unreasonable to allow the inspection or copying.