Tax Agent Services Act 2009


Division 60 - The Tax Practitioners Board  

Subdivision 60-E - Investigations  

SECTION 60-120   Board may retain documents and things  

If a document or thing is produced to the Board in accordance with section 60-100 or 60-105 , the Board:

(a) may take possession of, and make copies of, the document or thing, or take extracts from the document; and

(b) may retain possession of the document or thing for such period as is necessary for the purposes of the investigation to which the document or thing relates.

While the Board retains the document or thing, the Board must allow a person who would otherwise be entitled to possession of the document or thing, or a person authorised by that person:

(a) reasonable access to the document for the purposes of inspecting and making copies of, or taking extracts from, it; and

(b) reasonable access to the thing.

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