New South Wales Consolidated Acts

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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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