Search warrant
72 Search warrant
If a magistrate is satisfied, on the application of the
Commissioner (which must be supported by an affidavit or other sworn evidence), that there is a reasonable ground for suspecting that an instrument or record relevant to the assessment or payment of tax may be found in certain premises, the magistrate may issue a warrant authorising an authorised officer together with any assistants named or described in the warrant—
to enter those premises (using such force as is necessary for the purpose); and
to search the premises and to break open and search anything in the premises in which an instrument or record may be stored or concealed;
and
to seize and remove, on behalf of the Commissioner, any instrument or record that appears to be relevant to the assessment or payment of tax.
The powers conferred by this section are in addition to, and not in derogation of, any other powers conferred by law.
This Act’s bill:Second reading speech
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