Taxation Administration Act 1999

An authorised valuer may, at any reasonable time, enter premises for the purpose of conducting a valuation under any of the following Acts:

the Duties Act 1999;

the Lands Acquisition Act 1994;

the Planning Act 2023;

the Rates Act 2004.

However, subsection (1) does not authorise entry into a part of the premises used only for residential or private business purposes.

An authorised valuer may, without the consent of the occupier of premises, enter land and any common property to ask for consent to enter the premises.

To remove any doubt, an authorised officer may enter premises under subsection (1) without payment of an entry fee or other charge.

In this section:

includes—

the inside of a residential building; and

the inside of a building used to conduct a private business; but

does not include the front yard, back yard or side yards of premises on which a residential building or a building used to conduct a private business are located.