Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies if:
(a) records are produced to a person under a requirement made under this Division; or
(b) under a warrant issued under section 144, a person:
(i) takes possession of records; or
(ii) secures records against interference.
(2) If paragraph (1)(a) applies, the person may take possession of any of the records.
(3) The person may inspect, and may make copies of, or take extracts from, any of the records.
(4) The person may use, or permit the use of, any of the records for the purposes of a proceeding.
(5) The person may retain possession of any of the records for so long as is necessary:
(a) for the purposes of exercising a power conferred by this section (other than this subsection and subsection (7)); or
(b) for the purposes of the investigation; or
(c) for a decision to be made about whether or not a proceeding to which the records concerned would be relevant should be begun; or
(d) for such a proceeding to be begun and carried on.
(6) No - one is entitled, as against the person, to claim a lien on any of the records, but such a lien is not otherwise prejudiced.
(7) While the records are in the person's possession, the person must permit another person to inspect at all reasonable times such (if any) of the records as the other person would be entitled to inspect if they were not in the first - mentioned person's possession.