Taxation Administration Act 1999

An authorised officer may, for a purpose related to the administration or enforcement of a tax law, enter and inspect any premises at any reasonable time and do any of the following:

remain on the premises;

examine all documents and seize and remove, or take copies of or extracts from, any document on behalf of the commissioner;

inspect any gaming machines and seize any gaming machine that the authorised officer believes on reasonable grounds to be connected with an offence against a tax law;

require any person on the premises to answer questions or otherwise give information, including information about the identity of the person or another person;

require any person on the premises to give access to any document in the person’s custody or control, and to—

produce or display the document; or

provide a copy of the document or a version of it in some form other than that in which it is normally kept;

require any person on the premises to produce any gaming machine in the person’s custody or control;

require the owner or occupier of the premises to provide the authorised officer with the assistance and facilities that is or are reasonably necessary to enable the authorised officer to exercise powers under this part.

An authorised officer who enters premises under subsection (1) and is requested by the occupier to identify himself or herself is not authorised to remain on the premises unless the authorised officer produces his or her identity card to the occupier.

The powers of entry and inspection under this section must not be exercised in relation to premises, or a part of premises, used for residential purposes except with the consent of the owner or occupier of the premises or part.

In this section:

an identity card issued under section 80 (1); or

an identity card approved under section 80 (2), together with a notice issued under section 79 (3) (b).