Document ID: chunk:federal_register_of_legislation:C2025C00158:section:27
Version: federal_register_of_legislation:C2025C00158
Segment Type: section
Provision Reference: s 27
Character Range: 57421–58789

27  Inspection and retention of documents and provision of certified copy of documents

Secretary may inspect and copy documents
 (1) The Secretary may:
 (a) inspect a document produced under subsection 26(1); and
 (b) make and retain copies of the whole or a part of the document.

Secretary may retain documents
 (2) The Secretary may take possession of a document produced under subsection 26(1), and retain it for as long as is reasonably necessary.

Certified copy of documents
 (3) The person otherwise entitled to possession of a document produced under subsection 26(1) is entitled to be supplied, as soon as practicable, with a copy certified by the Secretary to be a true copy.
 (4) The certified copy must be received in all courts and tribunals as evidence as if it were the original.
 (5) Until a certified copy is supplied, the Secretary must provide the person otherwise entitled to possession of the document, or a person authorised by that person, reasonable access to the document for the purposes of inspecting and making copies of the document.

Division 3—Authorised uses and disclosures of information
Note: Each provision in this Division that authorises the use or disclosure of information provides an authorisation for the purposes of the Privacy Act 1988 and other laws.

Subdivision A—Use or disclosure of relevant levy/charge information