Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf a person (the first person ) fails or refuses to produce particular books in compliance with a requirement made by another person under this Part, the other person may require the first person to state:
(a) if the books may be found; and
(b) who last had possession, custody or control of the books and if that person may be found.
Note: Failure to comply with a requirement made under this subsection is an offence (see section 290).