(1) A possessor of any premises, place, document or asset to which an authorised tax officer seeks or obtains access under section 33 may request the tax officer to produce the authorisation for the access.

(2) Where a tax officer fails to comply with a request under subsection (1), the possessor may refuse the tax officer access or require the tax officer to leave the premises or place or return the documents or assets to which the tax officer has obtained access.

(3) A possessor of any premises, place, document or asset shall provide reasonable facilities and assistance to enable the Commissioner-General or an authorised tax officer to perform functions specified under section 33.

(4) The failure of a possessor to comply with subsection (3) shall be considered a risk to the collection of tax for the purpose of an application under section 88.

(5) The owner of a document retained under section 33(4)(a) or (b) may examine and make copies or extracts of the document at the expense of the owner during office hours under the supervision of a tax officer as determined by the Commissioner-General.

(6) Where a document, asset or sample is lost, damaged or otherwise disposed of as a result of the exercise of a power under section 33, the Commissioner-General shall pay the owner a reasonable compensation as determined by the Commissioner-General.