Taxation Administration Act 1997

This section applies to a document or thing that is provided or produced to the Commissioner or another authorised officer.

The Commissioner or authorised officer may take and retain possession of the document or thing^[1]—

for the purpose of enabling it to be inspected; or

in the case of a document, for the purpose of enabling it to be copied, or for extracts or notes from it to be taken, by or on behalf of the Commissioner or authorised officer; or

if the Commissioner or authorised officer believes on reasonable grounds that it is necessary to do so in order to prevent its concealment, loss, destruction or alteration.

The Commissioner or authorised officer must permit a person who would be entitled to inspect the document or thing if it were not in the possession of the Commissioner or authorised officer to inspect it at any reasonable time.

Nothing in this section—

prejudices a lien a person has on the document or thing;

limits or affects section 76.