Tax Agent Services Act 2009

PART 6 - THE TAX PRACTITIONERS BOARD  

Division 60 - The Tax Practitioners Board  

Subdivision 60-E - Investigations  

SECTION 60-120   Board may retain documents and things  

60-120(1)  
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.

60-120(2)  
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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