# Retaining documents

> act-s268BO — as in force on 2026-06-04 — C2026C00232 · Compilation No. 171 — https://www.legislation.gov.au/C2026C00232/latest/text

268BO Retaining documents
          (1) This section applies 60 days after a document is given to an
              authorised officer under this Subdivision.
          (2) The authorised officer must take reasonable steps to return the
              document to the person who gave the officer the document or to
              the owner if that person is not entitled to possess it.
          (3) However, the authorised officer does not have to take those steps
              if:
                (a) the authorised officer may retain the document because of an
                    order under section 268BQ; or








                 (b) the authorised officer is otherwise authorised (by a law, or an
                     order of a court, of the Commonwealth or a State) to retain,
                     destroy or dispose of the document.