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TAXATION ADMINISTRATION ACT 2001 - SECT 97
Power to seize and retain things
97 Power to seize and retain things
(1) This section applies if— (a) under section 87 (b) or 88 (1) (b) , a
document is given to the commissioner or an investigator; or
(b) under
subdivision 3 , an investigator enters a place.
(2) The commissioner or
investigator may retain the document or the investigator may seize and retain
a thing— (a) with the consent of the person who gave the document, or the
owner, or person who appears to be in possession or control, of the thing; or
(b) to inspect or copy the document or thing if the commissioner or the
investigator reasonably believes it is not reasonably practicable to inspect
or copy the document or thing when or where it is given or seized; or
(c) if
the commissioner or investigator reasonably believes— (i) the document or
thing is evidence of a contravention of a tax law; or
(ii) it is necessary to
prevent the document or thing being concealed, interfered with, lost or
destroyed; or
(d) if the commissioner or investigator reasonably believes it
is necessary to produce a written document in the English language stating the
information or content of the document or thing.
(3) Nothing in this section
affects a lien or other security over the retained document or thing (the
"retained thing" ).
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