Inspection of records
7 Inspection of records
The Secretary may, at any reasonable time, examine such records of any person as are required for the purpose of determining the amount payable by a person under section 6.
The Secretary may make copies only of those records required for the purpose of determining the amount payable by a person under section 6.
The Board may, in writing, authorise another person to carry out the functions of the Secretary under subsections (1) and (2) and that person may carry out those functions as if he or she were the Secretary.
A person who obstructs, or attempts to obstruct, an examination under this section commits an offence.
[Section 7 inserted: No. 17 of 2006 s. 6.]
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