Excise Act 1901

S 99A repealed by No 97 of 1997, s 3 Sch 2 item 15, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). S 99A formerly read:

99A(1)
For the purposes of section 78A or of regulations made for the purposes of that section, an authorized officer may, at all reasonable times, enter:

(a) premises where diesel fuel is used or stored; or

(b) premises where there are kept any accounts, books, or other records relating to the purchase, sale or use of diesel fuel;

and may:

(c) inspect or take stock of any diesel fuel; and

(d) inspect any such accounts, books, documents or other records; and may make and retain copies of, or take and retain extracts from, any such accounts, books, documents or other records.

99A(2)
Where an authorized officer proposes to enter any premises under subsection (1), he or she shall, if requested to do so by the occupier or person in charge of the premises, produce for inspection written evidence of the fact that he or she is an authorized officer and, if he or she fails to do so, he or she is not authorized to enter the premises.

99A(3)
The occupier or person in charge of premises referred to in paragraph (1) (a) or (b) shall provide the authorized officer with all reasonable facilities and assistance for the effective exercise of his or her powers under subsection (1).

Penalty: $500.

99A(4)
An authorized officer may, by notice signed by him or her, require a person whom he or she believes to be capable of giving information that is relevant to the operation of section 78A or of regulations made for the purposes of that section and relates to the purchase, sale or use of diesel fuel to attend before him or her at the time and place specified in the notice and there to answer questions and produce to him or her such accounts, books, documents or other records in relation to the purchase, sale or use of diesel fuel as are referred to in the notice.

99A(5)
An authorized officer may make and retain copies of, or take and retain extracts from, any accounts, books, documents or other records produced in pursuance of subsection (4).

99A(6)
A person is not excused from answering a question or producing any accounts, books, documents or other records when required to do so under subsection (4) on the grounds that the answer to the question, or the production of the accounts, books, documents or other records, might tend to incriminate him or her or make him or her liable to a penalty, but his or her answer to any such question or the production by him or her of any such accounts, books, documents or other records is not admissible in evidence against him or her in proceedings other than proceedings for an offence against paragraph (9) (c) or an offence against paragraph 120 (1) (vb) or (vi) in relation to a rebate under section 78A .

99A(7)
An authorized officer may examine, on oath or affirmation, a person attending before him or her in pursuance of subsection (4) and, for that purpose, may administer an oath or affirmation to that person.

99A(8)
The oath or affirmation to be made by a person for the purposes of subsection (7) is an oath or affirmation that the answers he or she will give to questions asked him or her will be true.

99A(9)
A person shall not, without reasonable excuse, refuse or fail:

(a) to attend before an authorized officer;

(b) to make an oath or affirmation; or

(c) to answer a question or produce an account, book, document or other record;

when so required in pursuance of this section.

Penalty: $1,000.