Queensland Consolidated Acts

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TAXATION ADMINISTRATION ACT 2001 - SECT 91

Entry with consent

91 Entry with consent

(1) This section applies if an investigator intends to ask an occupier of a place to consent to the investigator or another investigator entering the place under section 90 (1) (a) .
(2) Before asking for the consent, the investigator must tell the occupier—
(a) the purpose of the entry; and
(b) that the occupier is not required to consent.
(3) If the consent is given, the investigator may ask the occupier to sign an acknowledgement of the consent.
(4) The acknowledgement must state—
(a) the occupier has been told—
(i) the purpose of the entry; and
(ii) that the occupier is not required to consent; and
(b) the purpose of the entry; and
(c) the occupier gives the investigator consent to enter the place and exercise powers under this division; and
(d) the time and date the consent was given.
(5) If the occupier signs the acknowledgement, the investigator must immediately give a copy to the occupier.
(6) If—
(a) an issue arises in a proceeding about whether the occupier consented to the entry; and
(b) an acknowledgement complying with subsection (4) for the entry is not produced in evidence;
the onus of proof is on the person relying on the lawfulness of the entry to prove the occupier consented.



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