Tax Agent Services Act 2009
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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