SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 10 - ADMINISTRATION OF THE SALES TAX LAW

Division 2 - Information gathering

SECTION 109 (Repealed by 101 of 2006)   ACCESS TO PREMISES ETC.  

109(1)  [Authorised access]  

For the purposes of the sales tax law, an authorised officer:

(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, goods or other property;

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

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

109(2)  [Production of written access authorisation]  

An authorised officer is not entitled to enter or remain on any land or premises if, after having been requested by the occupier to produce proof of his or her authority, the officer does not produce an authority signed by the Commissioner stating that the officer is authorised to exercise powers under this section.

109(3)  [Facilities and assistance to officers]  

If an authorised officer enters, or proposes to enter, land or premises under this section, the occupier must provide the officer with all reasonable facilities and assistance for the effective exercise of powers under this section.

Penalty for contravention of this subsection: $1,000.