National Consumer Credit Protection Act 2009
CHAPTER 6
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COMPLIANCE AND ENFORCEMENT
PART 6-3
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INSPECTION OF BOOKS AND AUDIT INFORMATION-GATHERING POWERS
Division 2
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Inspection of books and audit information-gathering powers
SECTION 272
272
POWERS IF BOOKS NOT PRODUCED
If a person (the first person ) fails or refuses to produce particular books in compliance with a requirement made by another person under this Part, the other person may require the first person to state:
(a) if the books may be found; and
(b) who last had possession, custody or control of the books and if that person may be found.
If a person (the first person ) fails or refuses to produce particular books in compliance with a requirement made by another person under this Part, the other person may require the first person to state:
(a) if the books may be found; and
(b) who last had possession, custody or control of the books and if that person may be found.
Note:
Failure to comply with a requirement made under this subsection is an offence (see section 290).