Document ID: chunk:federal_register_of_legislation:C2014A00124:clause:1_126anc
Version: federal_register_of_legislation:C2014A00124
Segment Type: clause
Provision Reference: sch 1 cl 126ANC
Character Range: 18422–19161

126ANC  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 126ANB 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 Japanese customs official
 (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Japan, disclose any records so produced to a Japanese customs official.