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TAXATION ADMINISTRATION ACT 2001 - SECT 96
General powers for places
96 General powers for places
(1) An investigator who enters a place under subdivision 3 may exercise any of
the following powers— (a) search any part of the place;
(b) inspect,
examine, photograph or film anything in the place;
(c) take extracts from,
and make copies of, any document in the place;
(d) secure a thing, or require
the occupier of the place to secure a thing, for a reasonable time, at the
place to prevent its concealment, interference, loss or destruction;
(e)
access, electronically or in another way, a system used at the place;
(f)
take into the place any persons, equipment and materials the investigator
reasonably requires for exercising a power under this division or for
performing a function under a tax law;
(g) require a person in the place to
give the investigator reasonable information or help and provide reasonable
facilities to exercise the powers mentioned in paragraphs (a) to (f) .
Examples for paragraph (g)— 1 giving information about how to access
electronic systems at the place
2 provision of a photocopier for copying a
document
(2) If an investigator secures a thing, a person must not tamper,
or attempt to tamper, with the thing, or something restricting access to the
thing, without the investigator’s approval. Penalty— Maximum
penalty—100 penalty units.
(3) When making a requirement mentioned in
subsection (1) (g) , the investigator must warn the person it is an offence to
fail to comply with the requirement, unless the person has a reasonable
excuse.
(4) The person must not fail, without reasonable excuse, to comply
with the requirement. Penalty— Maximum penalty for subsection (4)
—100 penalty units.
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