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TAXATION ADMINISTRATION ACT 1996 - SECT 77
Search warrant
77 Search warrant
(1) The Chief Commissioner or an authorised officer under this Act may apply
to an authorised officer within the meaning of the
Law Enforcement (Powers and Responsibilities) Act 2002 for a warrant to
search any premises if the Chief Commissioner or the authorised officer under
this Act has reasonable grounds to believe that any records are to be found
there, being records to which the Chief Commissioner or authorised officer
under this Act would have access if they were kept on premises to which the
Chief Commissioner or authorised officer under this Act has access.
(2) An
authorised officer within the meaning of the
Law Enforcement (Powers and Responsibilities) Act 2002 to whom the
application is made may, if satisfied that there are reasonable grounds for
doing so, issue a search warrant authorising the Chief Commissioner or
authorised officer under this Act to enter and search the premises.
(3)
Nothing in this section limits or restricts any power conferred on the
Chief Commissioner or an authorised officer under this Part.
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