Customs Act 1901
An authorised officer may, by written notice given to a person who is required under section 240 to keep a commercial document, 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 document is in writing - the document; or
(b) if the document is a record of information kept by a mechanical, electronic or other device - the information.
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 .
Failure to produce a commercial document following a requirement made under subsection (1) is an offence. See section 243SB.240AA(2) [Specified time to produce documents]
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.