Taxation Administration Act 1999

An authorised valuer who enters premises under this division may do 1 or more of the following in relation to the premises or anything at the premises:

inspect or examine;

take measurements;

take photographs, films, or audio, video or other recordings;

require the occupier, or anyone at the premises, to produce documents or anything else that the occupier or person at the premises has, or has access to, that are reasonably needed to exercise a function under this division;

require the occupier, or anyone at the premises, to give the authorised valuer copies of documents produced under paragraph (d) that are reasonably needed to exercise a function under this division;

require the occupier, or anyone at the premises, to give the authorised valuer reasonable assistance to exercise a function under this division.

A person must take reasonable steps to comply with a requirement under subsection (1) (d), (e) or (f).