Use and inspection of books or documents produced or seized
37 Use and inspection of books or documents produced or seized
This section applies to a book or document that has been produced to an authorised officer or taken by an authorised officer.
A book or document to which this section applies may be retained for the purpose of enabling the book or document to be inspected and enabling copies of, or extracts or notes from, the book or document to be made or taken by or on behalf of the Commissioner.
However, if the book or document is required by the Commissioner as evidence for the purposes of legal proceedings, the book or document may be retained until the proceedings are finally determined.
The Commissioner must permit a person who would be entitled to inspect the book or document if it were not in the possession of the
Commissioner to inspect the book or document at any reasonable time.
Nothing in this section prejudices a lien a person has on the book or document.
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