Taxation Administration Act 1997

A person must not – prevent the Commissioner or an authorised officer from exercising a power under this Part; or hinder or obstruct the Commissioner or an authorised officer in the exercise of that power; or without reasonable excuse, fail to comply with a requirement made or to answer a question asked under this Part. In the case of – a body corporate, a fine not exceeding 500 penalty units; or in any other case, a fine not exceeding 100 penalty units.

It is a defence in any proceedings for an offence under subsection (1) relating to entry onto premises for a person to prove that the authorised officer did not – identify himself or herself as an authorised officer; and warn the person that a failure to comply with the requirement may constitute an offence.