67Retention and inspection of records

### 67 Retention and inspection of records > > (1)  [*\[Section 67 Subsection (1) substituted by No. 6 of 2002, Sched. 2, Applied:30 May 2002\]*](/view/html/inforce/2002-05-30/act-2002-006#JS2@Ja2@GC6@EN) An authorised officer may take and retain possession of any record provided under [section 65](#GS65@EN) or produced under [section 71(1)(a)](#GS71@Gs1@Hpa@EN) only – > > > > > > (a) to enable the record to be inspected; and > > > > > > > (b) for copies of, or extracts or notes from, the record to be made or taken by or on behalf of the authorised officer. > > > (1A)  [*\[Section 67 Subsection (1A) inserted by No. 6 of 2002, Sched. 2, Applied:30 May 2002\]*](/view/html/inforce/2002-05-30/act-2002-006#JS2@Ja2@GC6@EN) If a record is provided or produced to an authorised officer on the premises where the record is usually kept, the authorised officer may remove it from those premises only – > > > > > > (a) with the consent of the owner, the occupier of the premises or the person in physical occupation of the premises; or > > > > > > > (b) if it is not practicable to inspect or copy, or take extracts or notes from, the record on the premises. > > > (1B)  [*\[Section 67 Subsection (1B) inserted by No. 6 of 2002, Sched. 2, Applied:30 May 2002\]*](/view/html/inforce/2002-05-30/act-2002-006#JS2@Ja2@GC6@EN) An authorised officer may remove an instrument seized under [section 71(1)(d)](#GS71@Gs1@Hpd@EN) from the premises where the instrument is usually kept if any tax payable in respect of that instrument has not been paid. > > > (1C)  [*\[Section 67 Subsection (1C) inserted by No. 6 of 2002, Sched. 2, Applied:30 May 2002\]*](/view/html/inforce/2002-05-30/act-2002-006#JS2@Ja2@GC6@EN) An authorised officer may retain possession of – > > > > > > (a) an instrument if the instrument is seized under [section 71(1)(d)](#GS71@Gs1@Hpd@EN) , until the tax payable in respect of that instrument has been paid; or > > > > > > > (b) any other record for up to and including 28 days, without the consent of the person entitled to possession of it. > > > (2)  [*\[Section 67 Subsection (2) substituted by No. 6 of 2002, Sched. 2, Applied:30 May 2002\]*](/view/html/inforce/2002-05-30/act-2002-006#JS2@Ja2@GC6@EN) An authorised officer is to permit a person who would be entitled to inspect the record if it were not in the possession of the authorised officer to inspect the record at any reasonable time. > > > (3)  This section does not – > > > > > > (a) prejudice a lien a person has on the record; or > > > > > > > (b) limit or affect [section 70](#GS70@EN) .