Taxation Administration Act 1997

An authorised officer may apply to a magistrate for the issue of a search warrant in relation to particular premises if the authorised officer believes on reasonable grounds that there is, or may be within the next 72 hours, on the premises a particular thing that may be relevant to the administration or execution of a taxation law.

If a magistrate is satisfied by the evidence on oath or by affirmation or by affidavit that there are reasonable grounds for suspecting that there is, or may be within the next 72 hours, on the premises a particular thing that may be relevant to the administration or execution of a taxation law, the magistrate may issue a search warrant authorising an authorised officer named in the warrant and any assistants the authorised officer considers necessary—

to enter the premises, or the part of premises, named or described in the warrant; and

to search for and seize, or secure against interference, a thing named or described in the warrant; and

if reasonably necessary for the purposes referred to in paragraph (b), to break open any receptacle in or on the premises.

In addition to any other requirement, a search warrant issued under this section must state—

the premises to be searched; and

a description of the thing for which the search is to be made and the taxation law to which the thing relates; and

any conditions to which the warrant is subject; and

whether entry is authorised to be made at any time or during stated hours; and

a day, not later than 7 days after the issue of the warrant, on which the warrant ceases to have effect.

A search warrant must be issued in accordance with the Magistrates' Court Act 1989 and in the form prescribed under that Act.

The rules to be observed with respect to search warrants mentioned in the Magistrates' Court Act 1989 extend and apply to warrants under this section.