Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:1_240ac
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 1 cl 240AC
Character Range: 39841–41007

240AC  Authorised officer may require person to produce record

 (1) An authorised officer may, by written notice given to a person who is required under section 240AB to keep a record, require the person to produce, either at the business premises in Australia of the person or at a place in Australia specified in the notice, and within a period specified in the notice, for inspection by an authorised officer:
 (a) if the record is in writing—the record; or
 (b) if the record is kept by a mechanical, electronic or other device—the information contained in the record.

Note 1: A person who keeps a record of information by means of a mechanical, electronic or other device must comply with a requirement made under subsection (1) by producing the information in a document setting out the information in a form the authorised officer can understand. See section 25A of the Acts Interpretation Act 1901.

Note 2: Failure to produce a record following a requirement made under subsection (1) is an offence. See section 243SB.

 (2) The period that may be specified in a notice given under subsection (1) must not be less than 14 days after the notice is given.