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TAXATION ADMINISTRATION ACT 2001 - SECT 94
Special warrants
(1) An investigator may apply for a warrant (a
"special warrant" ) by phone, fax, radio or another form of communication if
the investigator considers it necessary because of— (a) urgent
circumstances; or
(b) other special circumstances, including, for example,
the investigator’s remote location.
(2) Before applying for the
special warrant, the investigator must prepare an application stating the
grounds on which the warrant is sought.
(3) The investigator may apply for
the warrant before the application is sworn.
(4) After issuing the
special warrant, the magistrate must immediately fax a copy to the
investigator if it is reasonably practicable to fax the copy.
(5) If it is
not reasonably practicable to fax a copy to the investigator— (a) the
magistrate must tell the investigator— (i) what the terms of the warrant
are; and
(ii) the date and time the warrant is issued; and
(b) the
investigator must complete a form of warrant (a
"warrant form" ) and write on it— (i) the magistrate’s name; and
(ii) the
date and time the magistrate issued the warrant; and
(iii) the terms of the
special warrant.
(6) The facsimile warrant, or the warrant form properly
completed by the investigator, authorises the entry and the exercise of the
other powers stated in the warrant issued by the magistrate.
(7) The
investigator must, at the first reasonable opportunity, send to the
magistrate— (a) the sworn application; and
(b) if the investigator
completed a warrant form—the completed warrant form.
(8) On receiving the
documents, the magistrate must attach them to the warrant.
(9) If— (a) an
issue arises in a proceeding about whether an exercise of a power was
authorised by a special warrant; and
(b) the warrant is not produced in
evidence;
the onus of proof is on the person relying on the lawfulness of the
exercise of the power to prove a special warrant authorised the exercise of
the power.
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