sec.26AAppointment and powers of inspector

### sec.26A Appointment and powers of inspector Inspectors are to be employed under the Public Sector Act 2022 . An inspector may at any time and from time to time require a trustee— to produce to the inspector for inspection, or examination, or audit, or inspection and examination and audit— all accounting and other records whatever kept by the trustee in pursuance of section 6 ; and all trust accounts whatever required to be established by the trustee and kept in pursuance of section 7 ; and all contracts, agreements and other documents whatever in the possession, custody, or power of the trustee that relate to any transaction whatever by or with the trustee, or any such contract, agreement, or other document that the inspector may specify; and to answer any question or supply any information that relates to any record, account, contract, agreement or document referred to in this subsection, or that relates to any entry therein. An inspector at any time and from time to time— may require any person who has possession, custody, or power of any record, account, contract, agreement or document whatever relating to any transaction by or with any trustee, to produce to that inspector for inspection, or examination, or audit, or inspection and examination and audit, that record, account, contract, agreement or document and in addition, to the satisfaction of the inspector, supply any information with respect thereto or with respect to any entry therein; may, in relation to any record, account, contract, agreement or document referred to in subsection (3) or this subsection, take notes or copies or extracts from any such record, account, contract, agreement, or document, or of any entries therein. Where an inspector considers it necessary to do so for the purpose of obtaining evidence for production in any proceeding for an offence suspected, on reasonable grounds, of having been committed against this Act, the inspector may impound and retain any record, account, contract, agreement, or document produced to the inspector in pursuance of this section. In any case referred to in subsection (5) , the trustee or other person having the possession, custody or power of that record, account, contract, agreement, or document at the time it was impounded and retained shall be entitled, upon request made to that inspector, to receive from the inspector, within a reasonable time after that request is made, a copy of any such document certified by that inspector to be a true copy thereof and any such certified copy shall be received in any proceeding in any court as evidence of and shall be of the same force and effect as that original record, account, contract, agreement or document. A record, account, contract, agreement or document that is impounded and retained by an inspector under this section may be kept by the inspector— for such period as the inspector reasonably considers necessary for the purposes of this Act; or where any proceeding is commenced or to be commenced for an offence against this Act and to which that record, account, contract, agreement or document relates in any manner whatever, until the final determination, including any appeal, in respect of that proceeding. For the purpose of performing any duties or, as the case may be, exercising any powers that are imposed or conferred upon the inspector by this section, an inspector may enter upon and remain on any premises where a trustee is engaged in the practice of the trustee’s profession or the carrying on of the trustee’s business. A trustee or other person shall not— obstruct, threaten, or intimidate or attempt so to do an inspector in the exercise of any powers or authorities or functions under this section or in the discharge of any duties thereunder; or fail to produce for inspection, or examination, or audit, or inspection and examination and audit any record, account, contract, agreement, or document whatever when required so to do under this section; or when required under this section to answer any question or supply any information, refuse to give that answer or supply that information, or give an answer or supply information that in either case is false or misleading; or retake possession of or attempt to retake possession of any record, account, contract, agreement or document impounded and retained under the authority of this section. Maximum penalty—100 penalty units or 1 year’s imprisonment. Any requirement whatever under this section directed to a trustee or other person by an inspector may be made verbally or by notice in writing served by post. Notwithstanding any provision of this section to the contrary, a person shall not be required to answer any question or supply any information that tends to incriminate the person. In every case where, under this section, an inspector has performed any duties or, as the case may be, exercised any powers, the inspector shall as soon as practicable thereafter furnish a report thereon in writing to the chief executive. s 26A ins 1974 No. 22 s 6 amd 1990 No. 80 s 3 sch 1 ; R1 (see RA s 39 ); 1995 No. 58 s 4 sch 1 ; 1996 No. 37 s 147 sch 2 ; 1997 No. 55 s 3 sch ; 2009 No. 25 s 83 sch ; 2022 No. 34 s 365 sch 3 (sec.26A-ssec.1) Inspectors are to be employed under the Public Sector Act 2022 . (sec.26A-ssec.3) An inspector may at any time and from time to time require a trustee— to produce to the inspector for inspection, or examination, or audit, or inspection and examination and audit— all accounting and other records whatever kept by the trustee in pursuance of section 6 ; and all trust accounts whatever required to be established by the trustee and kept in pursuance of section 7 ; and all contracts, agreements and other documents whatever in the possession, custody, or power of the trustee that relate to any transaction whatever by or with the trustee, or any such contract, agreement, or other document that the inspector may specify; and to answer any question or supply any information that relates to any record, account, contract, agreement or document referred to in this subsection, or that relates to any entry therein. (sec.26A-ssec.4) An inspector at any time and from time to time— may require any person who has possession, custody, or power of any record, account, contract, agreement or document whatever relating to any transaction by or with any trustee, to produce to that inspector for inspection, or examination, or audit, or inspection and examination and audit, that record, account, contract, agreement or document and in addition, to the satisfaction of the inspector, supply any information with respect thereto or with respect to any entry therein; may, in relation to any record, account, contract, agreement or document referred to in subsection (3) or this subsection, take notes or copies or extracts from any such record, account, contract, agreement, or document, or of any entries therein. (sec.26A-ssec.5) Where an inspector considers it necessary to do so for the purpose of obtaining evidence for production in any proceeding for an offence suspected, on reasonable grounds, of having been committed against this Act, the inspector may impound and retain any record, account, contract, agreement, or document produced to the inspector in pursuance of this section. (sec.26A-ssec.6) In any case referred to in subsection (5) , the trustee or other person having the possession, custody or power of that record, account, contract, agreement, or document at the time it was impounded and retained shall be entitled, upon request made to that inspector, to receive from the inspector, within a reasonable time after that request is made, a copy of any such document certified by that inspector to be a true copy thereof and any such certified copy shall be received in any proceeding in any court as evidence of and shall be of the same force and effect as that original record, account, contract, agreement or document. (sec.26A-ssec.7) A record, account, contract, agreement or document that is impounded and retained by an inspector under this section may be kept by the inspector— for such period as the inspector reasonably considers necessary for the purposes of this Act; or where any proceeding is commenced or to be commenced for an offence against this Act and to which that record, account, contract, agreement or document relates in any manner whatever, until the final determination, including any appeal, in respect of that proceeding. (sec.26A-ssec.8) For the purpose of performing any duties or, as the case may be, exercising any powers that are imposed or conferred upon the inspector by this section, an inspector may enter upon and remain on any premises where a trustee is engaged in the practice of the trustee’s profession or the carrying on of the trustee’s business. (sec.26A-ssec.9) A trustee or other person shall not— obstruct, threaten, or intimidate or attempt so to do an inspector in the exercise of any powers or authorities or functions under this section or in the discharge of any duties thereunder; or fail to produce for inspection, or examination, or audit, or inspection and examination and audit any record, account, contract, agreement, or document whatever when required so to do under this section; or when required under this section to answer any question or supply any information, refuse to give that answer or supply that information, or give an answer or supply information that in either case is false or misleading; or retake possession of or attempt to retake possession of any record, account, contract, agreement or document impounded and retained under the authority of this section. Maximum penalty—100 penalty units or 1 year’s imprisonment. (sec.26A-ssec.11) Any requirement whatever under this section directed to a trustee or other person by an inspector may be made verbally or by notice in writing served by post. (sec.26A-ssec.12) Notwithstanding any provision of this section to the contrary, a person shall not be required to answer any question or supply any information that tends to incriminate the person. (sec.26A-ssec.13) In every case where, under this section, an inspector has performed any duties or, as the case may be, exercised any powers, the inspector shall as soon as practicable thereafter furnish a report thereon in writing to the chief executive. - (a) to produce to the inspector for inspection, or examination, or audit, or inspection and examination and audit— (i) all accounting and other records whatever kept by the trustee in pursuance of section 6 ; and (ii) all trust accounts whatever required to be established by the trustee and kept in pursuance of section 7 ; and (iii) all contracts, agreements and other documents whatever in the possession, custody, or power of the trustee that relate to any transaction whatever by or with the trustee, or any such contract, agreement, or other document that the inspector may specify; and - (i) all accounting and other records whatever kept by the trustee in pursuance of section 6 ; and - (ii) all trust accounts whatever required to be established by the trustee and kept in pursuance of section 7 ; and - (iii) all contracts, agreements and other documents whatever in the possession, custody, or power of the trustee that relate to any transaction whatever by or with the trustee, or any such contract, agreement, or other document that the inspector may specify; and - (b) to answer any question or supply any information that relates to any record, account, contract, agreement or document referred to in this subsection, or that relates to any entry therein. - (i) all accounting and other records whatever kept by the trustee in pursuance of section 6 ; and - (ii) all trust accounts whatever required to be established by the trustee and kept in pursuance of section 7 ; and - (iii) all contracts, agreements and other documents whatever in the possession, custody, or power of the trustee that relate to any transaction whatever by or with the trustee, or any such contract, agreement, or other document that the inspector may specify; and - (a) may require any person who has possession, custody, or power of any record, account, contract, agreement or document whatever relating to any transaction by or with any trustee, to produce to that inspector for inspection, or examination, or audit, or inspection and examination and audit, that record, account, contract, agreement or document and in addition, to the satisfaction of the inspector, supply any information with respect thereto or with respect to any entry therein; - (b) may, in relation to any record, account, contract, agreement or document referred to in subsection (3) or this subsection, take notes or copies or extracts from any such record, account, contract, agreement, or document, or of any entries therein. - (a) for such period as the inspector reasonably considers necessary for the purposes of this Act; or - (b) where any proceeding is commenced or to be commenced for an offence against this Act and to which that record, account, contract, agreement or document relates in any manner whatever, until the final determination, including any appeal, in respect of that proceeding. - (a) obstruct, threaten, or intimidate or attempt so to do an inspector in the exercise of any powers or authorities or functions under this section or in the discharge of any duties thereunder; or - (b) fail to produce for inspection, or examination, or audit, or inspection and examination and audit any record, account, contract, agreement, or document whatever when required so to do under this section; or - (c) when required under this section to answer any question or supply any information, refuse to give that answer or supply that information, or give an answer or supply information that in either case is false or misleading; or - (d) retake possession of or attempt to retake possession of any record, account, contract, agreement or document impounded and retained under the authority of this section.