Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 95

95 Warrants—procedure before entry

(1) This section applies if an investigator named in a warrant issued under this subdivision for a place is intending to enter the place under the warrant.

(2) Before entering the place, the investigator must do or make a reasonable attempt to do the following things—

(a) identify himself or herself, and anyone else helping the investigator, to a person present at the place who is an occupier of the place by producing the investigator’s identity card;

(b) give the person a copy of the warrant or, if the entry is authorised by a facsimile warrant or warrant form mentioned in section 94 (6) , a copy of the facsimile warrant or warrant form;

(c) tell the person the investigator is permitted by the warrant to enter the place;

(d) give the person an opportunity to allow the investigator immediate entry to the place without using force.

(3) However, the investigator need not comply with subsection (2) if the investigator believes on reasonable grounds that immediate entry to the place is required to ensure the effective execution of the warrant is not frustrated.