# Power to keep records or documents

> act-s140XI — as in force on 2026-06-04 — C2026C00232 · Compilation No. 171 — https://www.legislation.gov.au/C2026C00232/latest/text

140XI Power to keep records or documents
          (1) If a record or document is produced to an inspector in accordance
              with this Subdivision, the inspector may:
                (a) inspect, and make copies of, the record or document; and
                (b) keep the record or document for such period as is necessary.
          (2) While an inspector keeps a record or document, the inspector must
              allow the following persons to inspect, or make copies of, the
              record or document at all reasonable times:
                (a) the person who produced the record or document;
                (b) any person otherwise entitled to possession of the record or
                    document;
                (c) a person authorised by the person referred to in
                    paragraph (b).