Section 240AC of the Customs Act 1901 (Cth) deals with Failing to Produce Record and is extracted below.
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240AC Authorised officer may require person to produce record
(1) An authorised officer may, by written notice given to a person who is required under section 240AB to keep a record, 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 record is in writing—the record; or
(b) if the record is kept by a mechanical, electronic or other device—the information contained in the record.
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 record 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.