Taxation Administration Act 2001

The magistrate may issue a warrant only if the magistrate is satisfied—

there are reasonable grounds for suspecting—

there is a particular thing or activity (the evidence) that may provide evidence of a contravention of a tax law; and

the evidence is at the place, or within the next 7 days, may be at the place; or

the warrant is needed to allow an investigator to enter the place for monitoring or enforcing compliance with a tax law.

The warrant must state the following—

that an investigator may, with necessary and reasonable help and force—

enter the place and any other place necessary for entry; and

exercise the investigator’s powers under this part;

the hours of the day or night when the place may be entered;

the date, within 14 days after the warrant’s issue, the warrant ends;

the purpose for which the warrant is issued.