Commentary on Provisions Part 5 – Enforcement of the levy and penalties Chapter 1 – Investigatory Powers Section 33 – Producing copies of documents
68.This section makes general provision regarding information notices issued under sections 30 and 31. It provides that any requirement in an information notice to produce a document may be complied with by producing a copy of the document (subsection (1)). However, it will not be possible to comply with such a requirement by producing a copy of the document where the notice specifically requires, or an authorised officer subsequently requests, the original document (subsection (2)). Where an authorised officer subsequently requests the production of an original document, subsection (3) requires it to be produced by the time, and in the manner, reasonably requested by the officer.