Use and inspection of instruments or records produced or seized
22E Use and inspection of instruments or records produced or seized
This section applies to an instrument or record that has been produced to the Commissioner or seized and removed by an authorised officer.
An instrument or record to which this section applies may be retained for the purpose of enabling the instrument or record to be inspected and enabling copies of, or extracts or notes from, the instrument or record to be made or taken by or on behalf of the Commissioner.
However, if the instrument or record is required by the Commissioner as evidence for the purposes of legal proceedings, the instrument or record may be retained until the proceedings are finally determined.
The
Commissioner must permit a person who would be entitled to inspect the instrument or record if it were not in the possession of the
Commissioner to inspect the instrument or record at any reasonable time.
Nothing in this section prejudices a lien a person has on the instrument or record.
A decision under subsection (2) or (3) is a non‑reviewable decision.
This Act’s bill:Second reading speech
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