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TAXATION ADMINISTRATION ACT 2001 - SECT 90
Investigator’s power to enter places for investigations
90 Investigator’s power to enter places for investigations
(1) An investigator may enter a place if— (a) its occupier consents to the
entry; or
(b) it is a public place and the entry is made when it is open to
the public; or
(c) it is a place used for conducting an enterprise and the
entry is made when— (i) the enterprise is being conducted; or
(ii) the
place is otherwise open for entry; or
(d) the entry is authorised by warrant.
(2) For the purpose of asking the occupier of a place for consent to enter, an
investigator may, without the occupier’s consent or a warrant— (a) enter
land around premises at the place to an extent that is reasonable to contact
the occupier; or
(b) enter part of the place the investigator reasonably
considers members of the public ordinarily are allowed to enter when they wish
to contact the occupier.
(3) For subsection (1) (c) , a place used for
conducting an enterprise does not include a part of the place where a person
resides.
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