Commonwealth Consolidated Acts Commonwealth Consolidated ActsWhere a person fails to produce particular books in compliance with a requirement made by another person under this Division, the other person may require the first - mentioned person to state:
(a) where the books may be found; and
(b) who last had possession, custody or control of the books and where that person may be found.
Note: Failure to comply with a requirement made under this section is
an offence (see section 63).