SALES TAX PROCEDURE ACT 1934 (Repealed)

SECTION 12E   ACCESS TO PREMISES ETC.  

12E(1)  [Rights of entry and removal]  

For the purposes of a Sales Tax Assessment Act, an officer authorized in writing by the Commissioner to exercise powers under this section -

(a)  may, at all reasonable times, enter and remain on any land or premises;

(b)  is entitled to full, and free access at all reasonable times to any documents or goods;

(c)  may inspect, examine, make copies of, or take extracts from, any documents; and

(d)  may inspect, examine, count, measure, weigh, gauge, test or analyse any goods and, to that end, remove or take samples of any goods.

12E(2)  [Proof of authority to be produced]  

An officer is not entitled to enter or remain on any land or premises in pursuance of this section if, on being requested by the occupier of the land or premises for proof of authority, the officer does not produce an authority in writing signed by the Commissioner stating that the officer is authorized to exercise powers under this section.

12E(3)  [Occupier to provide reasonable assistance]  

The occupier of land or premises entered or proposed to be entered by an officer under sub-section (1) shall provide the officer with all reasonable facilities and assistance for the effective exercise of powers under this section.

Penalty: $1,000.

12E(4)  [Definition of goods]  

In this section, ``goods'' includes -

(a)  commodities; and

(b)  goods and commodities which have gone into use and consumption in Australia.