(1) An authorised officer may require a person, by notice, to produce a record or document to the authorised officer.
Note: See also sections 79 (power to keep records or documents) and 102 (self-incrimination).
(2) The notice must:
(a) be in writing; and
(b) be served on the person; and
(c) require the person to produce the record or document at a specified place within a specified period of at least 14 days.
(3) The person must comply with the notice.
Note: Grade B civil penalty.
(4) Subsection (3) does not apply if the person has a reasonable excuse.