78A—Use and inspection of books or documents produced or seized
(1) This section
applies to a book or document that has been produced to an authorised officer
or taken by an authorised officer.
(2) A book or document
to which this section applies may be retained for the purpose of enabling the
book or document to be inspected and enabling copies of, or extracts or notes
from, the book or document to be made or taken by or on behalf of the
Commissioner.
(3) However, if the
book or document is required by the Commissioner as evidence for the purposes
of legal proceedings, the book or document may be retained until the
proceedings are finally determined.
(4) The Commissioner
must permit a person who would be entitled to inspect the book or document if
it were not in the possession of the Commissioner to inspect the book or
document at any reasonable time.
(5) Nothing in this
section prejudices a lien a person has on the book or document.