85Use and inspection of documents and records produced

85 Use and inspection of documents and records produced or seized (1) This section applies to a document that has been produced to the commissioner or seized and removed by an authorised officer. (2) The document may be kept for as long as is reasonably necessary to enable it to be inspected, copies of, or extracts or notes from it to be made, and for a decision to be made about whether subsection (3) applies. (3) If the document is liable to tax, it may be kept until the tax is paid. (4) If the document is required by the commissioner as evidence for the purposes of a legal proceeding, it may be kept until the proceeding is finally decided. (5) The commissioner must permit a person who would be entitled to inspect the document if it were not in the possession of the commissioner to inspect the document at any reasonable time. (6) This section does not prejudice a lien a person has on the document.