Commonwealth Consolidated Acts Commonwealth Consolidated ActsRequirement 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 126AB to produce to the officer such of those records as the officer requires.
Disclosing records to Singapore
(2) An authorised officer may, for the purpose of verifying a
claim for a preferential tariff in Singapore, disclose any records so produced
to a Singaporean customs official.