38   Use and inspection of documents and records provided to Chief Commissioner or authorised officer

(1)  This section applies to a document or record that is provided or produced to the Chief Commissioner or an authorised officer.

(2)  The Chief Commissioner or the authorised officer may take and retain possession of the document or record for the purpose of enabling the document or record to be inspected and for copies of, or extracts of and notes from, the document or record to be made or taken by or on behalf of the Chief Commissioner or authorised officer.

(3)  However, if the document or record was provided or produced to the Chief Commissioner or an authorised officer on the premises where it is normally kept, the Chief Commissioner or authorised officer may remove it from those premises for the purposes referred to in subsection (2) only:

(a)  with the consent of the owner or occupier of the premises, or

(b)  if it is not practicable to inspect or copy or take extracts or notes from the document or record on the premises.

(4)  The Chief Commissioner or authorised officer may retain possession of the document or record for a reasonable period, but not exceeding 28 days without the consent of the person entitled to it.

(5)  The Chief Commissioner or the authorised officer must permit a person who would be entitled to inspect the document or record if it were not in the possession of the Chief Commissioner or authorised officer to inspect the document or record at any reasonable time.

(6)  Nothing in this section prejudices a lien a person has on the document or record.

(7)  Nothing in this section limits or affects section 40.