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A New Tax System (Family Assistance and Related Measures) Act 2000
219KPower to enter premises to inspect records
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#### 219K Power to enter premises to inspect records
(1) For the purposes of inspecting records referred to in section 219F or 219G, an authorised officer may enter:
(a) in the case of records referred to in subsection 219F(1)—the premises of the approved child care service in respect of which the records are kept at any time during the service’s hours of operation; or
(b) in the case of records referred to in section 219G(2)—the premises of the former operator of an approved child care service at any time during business hours.
(2) An authorised officer is not authorised to enter premises under subsection (1) unless the occupier of the premises, or another person who apparently represents the occupier, has consented to the entry and the officer has shown his or her identity card if required by the occupier.
(3) The authorised officer must leave premises entered under this section if the occupier, or another person who apparently represents the occupier, asks the authorised officer to do so.
(4) Approved child care services have a responsibility under subsection 196(2A) to cooperate with a person exercising powers under this section. An approved child care service that refuses:
(a) to consent to the entry of a person (after showing the person’s identity card in the case of an authorised officer); or
(b) withdraws consent for the person to enter the premises;
is not complying with the responsibility. Failure to comply with the responsibility can result in a sanction being imposed under section 200.