Taxation Administration Act 2001

An investigator may enter a place if—

its occupier consents to the entry; or

it is a public place and the entry is made when it is open to the public; or

it is a place used for conducting an enterprise and the entry is made when—

the enterprise is being conducted; or

the place is otherwise open for entry; or

the entry is authorised by warrant.

For the purpose of asking the occupier of a place for consent to enter, an investigator may, without the occupier’s consent or a warrant—

enter land around premises at the place to an extent that is reasonable to contact the occupier; or

enter part of the place the investigator reasonably considers members of the public ordinarily are allowed to enter when they wish to contact the occupier.

For subsection (1)(c), a place used for conducting an enterprise does not include a part of the place where a person resides.