Taxation Administration Act 1996

An authorised officer may, for a purpose related to the administration or enforcement of a taxation law—

enter and remain on premises; and

require any person on the premises to answer questions or otherwise furnish information; and

require any person on the premises to produce any instrument or record in the person's custody or control (including a written record that reproduces in an understandable form information stored by computer, microfilm or other means or process); and

require the owner or occupier of the premises to provide the authorised officer with such assistance and facilities as is or are reasonably necessary to enable the authorised officer to exercise powers under this Part;

seize and remove any instrument or record on behalf of the

Entry may be made at any reasonable time.

An authorised officer must, at the request of a person in relation to whom the authorised officer intends to exercise any powers under this section, produce the officer's identity card for the inspection of the person.