29. Amendment of section 108

In the FS Act, in section 108, replace subsection (2) with —“(2) The power to require a person to provide any document, record or information under subsection (1) includes the power —

to require that person to provide an explanation of the document, record or information;

if the document, record or information is not provided, to require that person to state, to the best of that person’s knowledge and belief, where it is;

to retain the original copy of the document or record, or to copy or make extracts from the document or record; and

if the information is recorded otherwise than in legible form, to require the information to be made available to the Commissioner or authorised officer in legible form.”.