(1) If the Director exercises a power under this Part to require another person to produce books, the Director may:
(a) if the books are produced:
(i) take possession of the books and may make copies of, or take extracts from, the books; and
(ii) require the other person, or a person who was party to the compilation of the books, to make a statement providing an explanation that the person concerned is able to provide as to a matter relating to the compilation of the books or as to a matter to which the books relate; and
(iii) retain possession of the books for the period necessary to enable the books to be inspected, and copies of or extracts from the books to be made or taken by or on behalf of the Director; and
(iv) during that period must permit a person who would be entitled to inspect one or more of the books if they were not in the possession of the Director to inspect that book or those books at a reasonable time; or
(b) if the books are not produced, require the other person:
(i) to state, to the best of his or her knowledge and belief, where the books may be found; and
(ii) to identify the person who, to the best of his or her knowledge and belief, last had custody of the books and to state, to the best of his or her knowledge and belief, where that person may be found.
(2) If the Director exercises a power under this Part to require another person to produce books that are recorded, kept and reproduced by electronic means, the other person may comply with the requirement to produce those books by providing a printed reproduction of the information contained in the books.
(3) If this Part confers a power on the Director to require a person to produce books relating to the affairs of an incorporated association, the Director also has power to require that person (whether or not the Director requires that person to produce books and whether or not books are produced pursuant to such a requirement), so far as the other person is able to do so, to identify property of the association and explain the manner in which the association has kept account of the property.