Section 240AA of the Customs Act 1901 (Cth) deals with Failing to Produce Commercial Documents and is extracted below.
Our exceptional criminal lawyers are vastly experienced and highly successful in defending Customs Act cases.
Call us today on (02) 9261 8881 for a free first appointment.
240AA Authorised officer may require person to produce commercial documents
(1) An authorised officer may, by written notice given to a person who is required under section 240 to keep a commercial document, require the person to produce, either at the business premises in Australia of the person or at a place in Australia specified in the notice, and within a period specified in the notice, for inspection by an authorised officer:
(a) if the document is in writing—the document; or
(b) if the document is a record of information kept by a mechanical, electronic or other device—the information.
Note 1: A person who keeps a record of information by means of a mechanical, electronic or other device must comply with a requirement made under subsection (1) by producing the information in a document setting out the information in a form the authorised officer can understand. See section 25A of the Acts Interpretation Act 1901.
Note 2: Failure to produce a commercial document following a requirement made under subsection (1) is an offence. See section 243SB.
(2) The period that may be specified in a notice given under subsection (1) must not be less than 14 days after the notice is given.