National Consumer Credit Protection Act 2009
CHAPTER 6
-
COMPLIANCE AND ENFORCEMENT
PART 6-3
-
INSPECTION OF BOOKS AND AUDIT INFORMATION-GATHERING POWERS
Division 2
-
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).
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.