Taxation Administration Act 2001

An investigator who enters a place under subdivision 3 may exercise any of the following powers—

search any part of the place;

inspect, examine, photograph or film anything in the place;

take extracts from, and make copies of, any document in the place;

secure a thing, or require the occupier of the place to secure a thing, for a reasonable time, at the place to prevent its concealment, interference, loss or destruction;

access, electronically or in another way, a system used at the place;

take into the place any persons, equipment and materials the investigator reasonably requires for exercising a power under this division or for performing a function under a tax law;

require a person in the place to give the investigator reasonable information or help and provide reasonable facilities to exercise the powers mentioned in paragraphs (a) to (f).Examples for paragraph (g)—

1 giving information about how to access electronic systems at the place

2 provision of a photocopier for copying a document

If an investigator secures a thing, a person must not tamper, or attempt to tamper, with the thing, or something restricting access to the thing, without the investigator’s approval.Maximum penalty—100 penalty units.

When making a requirement mentioned in subsection (1)(g), the investigator must warn the person it is an offence to fail to comply with the requirement, unless the person has a reasonable excuse.

The person must not fail, without reasonable excuse, to comply with the requirement.Maximum penalty for subsection (4)—100 penalty units.