Queensland Consolidated Acts

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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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