# Power to require persons to produce records or documents

> act-s140XF — as in force on 2026-06-04 — C2026C00232 · Compilation No. 171 — https://www.legislation.gov.au/C2026C00232/latest/text

140XF Power to require persons to produce records or documents
          (1) An inspector may require a person, by notice, to produce a record
              or document to the inspector.
          (2) The notice must:
               (a) be in writing; and
               (b) be served on the person; and
               (c) require the person to produce the record or document at a
                   specified place within a specified period of at least 7 days.
              The notice may be served by sending the notice to the person’s fax
              number.
          (3) A person contravenes this subsection if:









                 (a) the person is served with a notice to produce under
                     subsection (1); and
                 (b) the person fails to comply with the notice.
               Civil penalty:          60 penalty units.
          (4) Subsection (3) does not apply if the person has a reasonable
              excuse.