Use or seizure of electronic equipment at premises
81 Use or seizure of electronic equipment at premises
If—
a thing found at premises that an authorised officer has entered under section 76 is or includes a disk, tape or other device for storage of information; and
equipment at the premises may be used with the disk, tape or other storage device; and
the authorised officer believes on reasonable grounds that the information stored on the disk, tape or other storage device is relevant to the administration of a taxation law—
the authorised officer or an assistant of the authorised officer may operate, or may require the occupier or an employee of the occupier to operate, the equipment to access the information.
If the authorised officer or assistant finds that a disk, tape or other storage device at the premises contains information of the kind referred to in subsection (1)(c), he or she may—
put the information in documentary form and seize the documents so produced; or
copy the information to another disk, tape or other storage device and remove that storage device from the premises; or
if it is not practicable to put the information in documentary form nor to copy the information, seize the disk, tape or other storage device and the equipment that enables the information to be accessed.
An authorised officer or assistant must not operate or seize equipment for the purpose mentioned in this section unless the authorised officer or assistant believes on reasonable grounds that the operation or seizure of the equipment can be carried out without damage to the equipment.
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