Taxation Administration Act 2001

An investigator may apply for a warrant (a special warrant) by phone, fax, radio or another form of communication if the investigator considers it necessary because of—

urgent circumstances; or

other special circumstances, including, for example, the investigator’s remote location.

Before applying for the special warrant, the investigator must prepare an application stating the grounds on which the warrant is sought.

The investigator may apply for the warrant before the application is sworn.

After issuing the special warrant, the magistrate must immediately fax a copy to the investigator if it is reasonably practicable to fax the copy.

If it is not reasonably practicable to fax a copy to the investigator—

the magistrate must tell the investigator—

what the terms of the warrant are; and

the date and time the warrant is issued; and

the investigator must complete a form of warrant (a warrant form) and write on it—

the magistrate’s name; and

the date and time the magistrate issued the warrant; and

the terms of the special warrant.

The facsimile warrant, or the warrant form properly completed by the investigator, authorises the entry and the exercise of the other powers stated in the warrant issued by the magistrate.

The investigator must, at the first reasonable opportunity, send to the magistrate—

the sworn application; and

if the investigator completed a warrant form—the completed warrant form.

On receiving the documents, the magistrate must attach them to the warrant.

If—

an issue arises in a proceeding about whether an exercise of a power was authorised by a special warrant; and

the warrant is not produced in evidence;

the onus of proof is on the person relying on the lawfulness of the exercise of the power to prove a special warrant authorised the exercise of the power.