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TAXATION ADMINISTRATION ACT 1996 - SECT 75
Power of entry on premises
75 Power of entry on premises
(1) The Chief Commissioner may enter and remain on premises if the
Chief Commissioner has reason to believe or suspect that there are records at
the premises that are relevant to the administration of a taxation law.
(2)
Entry may be made at any reasonable time.
(3) The power of an
authorised officer to enter premises may not be exercised unless the
authorised officer has the written delegation issued by the Chief Commissioner
and produces it if requested to do so by the owner or occupier of the
premises, or a person in physical occupation of the premises.
(4) Before the
Chief Commissioner or an authorised officer enters premises under this Act,
the Chief Commissioner or authorised officer must give the owner or occupier
of the premises, or a person in physical occupation of the premises,
reasonable notice of the intention to enter unless-- (a) entry is made with
the consent of the owner, occupier or person, or
(b) the giving of notice
would, in the opinion of the Chief Commissioner or authorised officer, defeat
the purpose for which it is intended to enter the premises.
(5) The powers of
entry and inspection conferred by this Part are not exercisable in relation to
premises or a part of premises used for residential purposes except-- (a) with
the consent of the owner or occupier of the premises or part, or a person in
physical occupation of the premises or part, or
(b) under the authority
conferred by a search warrant.
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