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
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
(4) The acknowledgement must state—
(a) the occupier has been
(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.
(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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