Customs Act 1901

PART XIII - PENAL PROVISIONS  

Division 2 - Penalties  

SECTION 240AC   AUTHORISED OFFICER MAY REQUIRE PERSON TO PRODUCE RECORD  

240AC(1)   [Written notice to produce records]  

An authorised officer may, by written notice given to a person who is required under section 240AB to keep a record, require the person to produce, either at the business premises in Australia of the person or at a place in Australia specified in the notice, and within a period specified in the notice, for inspection by an authorised officer:


(a) if the record is in writing - the record; or


(b) if the record is kept by a mechanical, electronic or other device - the information contained in the record.

Note 1:

A person who keeps a record of information by means of a mechanical, electronic or other device must comply with a requirement made under subsection (1) by producing the information in a document setting out the information in a form the authorised officer can understand. See section 25A of the Acts Interpretation Act 1901 .

Note 2:

Failure to produce a record following a requirement made under subsection (1) is an offence. See section 243SB.

240AC(2)   [Specified time to produce records]  

The period that may be specified in a notice given under subsection (1) must not be less than 14 days after the notice is given.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.