Taxation Administration Act 2001

This section applies if—

under section 87(b) or 88(1)(b), a document is given to the commissioner or an investigator; or

under subdivision 3, an investigator enters a place.

The commissioner or investigator may retain the document or the investigator may seize and retain a thing—

with the consent of the person who gave the document, or the owner, or person who appears to be in possession or control, of the thing; or

to inspect or copy the document or thing if the commissioner or the investigator reasonably believes it is not reasonably practicable to inspect or copy the document or thing when or where it is given or seized; or

if the commissioner or investigator reasonably believes—

the document or thing is evidence of a contravention of a tax law; or

it is necessary to prevent the document or thing being concealed, interfered with, lost or destroyed; or

if the commissioner or investigator reasonably believes it is necessary to produce a written document in the English language stating the information or content of the document or thing.

Nothing in this section affects a lien or other security over the retained document or thing (the retained thing).