Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf a person fails to produce particular documents in compliance with a requirement made by another person under section 335, the other person may require the first - mentioned person to explain:
(a) where the documents may be found; and
(b) who last had possession, custody or control of the documents and where that person may be found.
Note: Failure to comply with a requirement made under this section is
an offence (see section 337).