(1) If an authorised officer seizes—
(a) a document; or
(b) a thing that can be readily copied; or
(c) a storage device that contains information that can be readily copied—
the authorised officer must give a copy of the thing or information to the owner or custodian of the document, thing or device as soon as is practicable after the seizure.
(2) Subsection (1) does not apply—
(a) to any document, thing or device moved under section 43(2); or
(b) if the authorised officer is unable to discover the identity of the owner or custodian of the document, thing or device.
(3) If it is not practicable to comply with subsection (1) in respect of a thing before the authorised officer finishes the search, the authorised officer must give a receipt for the thing to the person from whom it is seized and removed.
(4) In the case of a paper document, the authorised officer must certify on any copy of the document given to a person under this section that the copy is an accurate copy of the document.
(5) A copy of a document certified under subsection (4) is to be received in all courts and tribunals as evidence of equal validity to the original.