Taxation Administration Act 2001

This section applies if an investigator intends to ask an occupier of a place to consent to the investigator or another investigator entering the place under section 90(1)(a).

Before asking for the consent, the investigator must tell the occupier—

the purpose of the entry; and

that the occupier is not required to consent.

If the consent is given, the investigator may ask the occupier to sign an acknowledgement of the consent.

The acknowledgement must state—

the occupier has been told—

the purpose of the entry; and

that the occupier is not required to consent; and

the purpose of the entry; and

the occupier gives the investigator consent to enter the place and exercise powers under this division; and

the time and date the consent was given.

If the occupier signs the acknowledgement, the investigator must immediately give a copy to the occupier.

If—

an issue arises in a proceeding about whether the occupier consented to the entry; and

an acknowledgement complying with subsection (4) for the entry is not produced in evidence;

the onus of proof is on the person relying on the lawfulness of the entry to prove the occupier consented.