(1)  For the purposes of this Division, the reporting officer is entitled to be provided with reasonable assistance and facilities and to have full and free access at all reasonable times to all accounts and any other information, documents and records, in the possession of any person, that the reporting officer considers necessary for those purposes.

(2)  The reporting officer may –

(a) make copies of, or take extracts from, any of those accounts, documents or records; or

(b) make a record of any of that information.

(3)  A person who has possession of any accounts, information, documents or records of the kind referred to in subsection (1) must at any reasonable time, on the request of the reporting officer, produce any of those accounts, documents or records, or any of that information, specified in the request.

Penalty:  Fine not exceeding 50 penalty units.