S 38 repealed by No 2 of 2015, s 3 and Sch 2 item 50, effective 1 July 2015. S 38 formerly read:
SECTION 38 ACCESS TO PREMISES ETC.
38(1)
Powers of authorised officers.
For the purposes of this Act, an authorised officer:
(a)
may, at any reasonable time, enter and remain on any land or premises; and
(b)
is entitled to full and free access at any reasonable time to all documents; and
(c)
may inspect, examine, make copies of, or take extracts from, any documents.
38(2)
Proof of authority to be produced.
An authorised officer is not entitled to enter or remain on any land or premises if, on being requested by the occupier of the land or premises for proof of authority, the officer does not produce a written authority signed by the Commissioner stating that the officer is authorised to exercise powers under this section.
38(3)
Occupier to help authorised officer.
The occupier of land or premises entered or proposed to be entered by an authorised officer under subsection (1) must, for the purpose of enabling the effective exercise of the officer's powers under this section, provide the officer with all reasonable facilities and assistance that the occupier is reasonably capable of providing.
Penalty: 30 penalty units.
Note 1:
Chapter
2
of the
Criminal Code
sets out the general principles of criminal responsibility.
Note 2:
See section
4AA
of the
Crimes Act 1914
for the current value of a penalty unit.
History
S 38(3) amended by No 91 of 2000, s 3 and Sch 2 items 58 to 60, by substituting
"
Penalty: 30 penalty units.
"
for
"
Penalty: 10 penalty units.
"
, by substituting
"
Note 1
"
for
"
Note
"
, and by adding Note 2, effective 1 July 2000.
Sch 2 of No 91 of 2000 contains the following transitional provision:
Transitional
-
existing RBAs
129
Although the
A New Tax System (Pay As You Go) Act 1999
repealed subsection
8AAZL(3)
of the
Taxation Administration Act 1953
, special priority credits referred to in that subsection are to continue to be applied in accordance with that subsection.
View history note
Hide history note