Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 93

93 Issue of warrant

(1) The magistrate may issue a warrant only if the magistrate is satisfied—

(a) there are reasonable grounds for suspecting—

(i) there is a particular thing or activity (the
"evidence" ) that may provide evidence of a contravention of a tax law; and

(ii) the evidence is at the place, or within the next 7 days, may be at the place; or

(b) the warrant is needed to allow an investigator to enter the place for monitoring or enforcing compliance with a tax law.

(2) The warrant must state the following—

(a) that an investigator may, with necessary and reasonable help and force—

(i) enter the place and any other place necessary for entry; and

(ii) exercise the investigator’s powers under this part;

(b) the hours of the day or night when the place may be entered;

(c) the date, within 14 days after the warrant’s issue, the warrant ends;

(d) the purpose for which the warrant is issued.