Document ID: chunk:federal_register_of_legislation:C2024A00116:clause:1_126akdc
Version: federal_register_of_legislation:C2024A00116
Segment Type: clause
Provision Reference: sch 1 cl 126AKDC
Character Range: 9363–10114

126AKDC  Power to require records

Requirement to produce records
 (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AKDB to produce to the officer such of those records as the officer requires.
Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC.

Disclosing records to AANZ customs official
 (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in a Party, disclose any records so produced to an AANZ customs official for that Party.