Queensland Consolidated Acts

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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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