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TAXATION ADMINISTRATION ACT 1996 - SECT 76
Functions exercisable on entry
76 Functions exercisable on entry
(1) The Chief Commissioner or an authorised officer who has entered premises
in accordance with this Division may-- (a) require any person at those
premises to produce any records in the custody or possession or under the
control of the person (including a written record that reproduces in an
understandable form information stored by computer, microfilm or other means
or process), and
(b) require any person at those premises to answer questions
or otherwise furnish information, and
(c) require the owner or occupier of
the premises, or any person physically in occupation of the premises, to
provide the Chief Commissioner or authorised officer with such assistance and
facilities as is or are reasonably necessary to enable the Chief Commissioner
or authorised officer to exercise the functions of the Chief Commissioner or
an authorised officer under this Part, and
(d) impound an instrument that
ought to be but is not stamped or is insufficiently stamped.
(2) A receipt is
to be issued for anything removed.
(3) Any material seized and removed may be
destroyed by the Chief Commissioner if-- (a) the person from whom the material
was obtained refuses to accept the return of the material, or
(b) the person
from whom the material was obtained cannot be located or ceases to exist.
(4)
Nothing in this section limits or affects section 74.
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