RSTP2038 - Meaning of 'business documents'

Business documents are documents or copies of documents that:

• relate to the carrying on of a business (see RSTP2036) by any person; and
• are part of any person’s statutory records (see RSTP2030).

Both of these conditions must be met for a document to be a business document.

For any document that we inspect, we may:

• take a copy of it;
• make an extract from it; or
• remove it,

to the same extent as if we had requested the document under an information notice (see RSTP2002).

RSTPA 2014 section 141