sec.115Power to require production of documents or certification of copies

sec.115 Power to require production of documents or certification of copies

An authorised officer may require a person to make available for inspection by an authorised officer, or to produce to the authorised officer for inspection, at a reasonable time and place nominated by the authorised officer— a document given to the person under this Act; or a document required to be kept by the person under this Act; or if a document mentioned in paragraph (a) or (b) , or information required to be kept by the person under this Act, is kept, stored or recorded electronically—a document that is a clear written reproduction of the document or information that is kept, stored or recorded electronically. The authorised officer may copy the document or an entry in the document. If the authorised officer copies the document, or an entry in the document, the authorised officer may require the person responsible for keeping the document to certify the copy as a true copy of the document or entry. The authorised officer must not keep the document after copying the document or an entry in the document. However, if a requirement is made of a person under subsection (3) , the authorised officer may keep the document until the person complies with the requirement. (sec.115-ssec.1) An authorised officer may require a person to make available for inspection by an authorised officer, or to produce to the authorised officer for inspection, at a reasonable time and place nominated by the authorised officer— a document given to the person under this Act; or a document required to be kept by the person under this Act; or if a document mentioned in paragraph (a) or (b) , or information required to be kept by the person under this Act, is kept, stored or recorded electronically—a document that is a clear written reproduction of the document or information that is kept, stored or recorded electronically. (sec.115-ssec.2) The authorised officer may copy the document or an entry in the document. (sec.115-ssec.3) If the authorised officer copies the document, or an entry in the document, the authorised officer may require the person responsible for keeping the document to certify the copy as a true copy of the document or entry. (sec.115-ssec.4) The authorised officer must not keep the document after copying the document or an entry in the document. (sec.115-ssec.5) However, if a requirement is made of a person under subsection (3) , the authorised officer may keep the document until the person complies with the requirement.

• (a) a document given to the person under this Act; or
• (b) a document required to be kept by the person under this Act; or
• (c) if a document mentioned in paragraph (a) or (b) , or information required to be kept by the person under this Act, is kept, stored or recorded electronically—a document that is a clear written reproduction of the document or information that is kept, stored or recorded electronically.