66Access to premises etc.

##### 66 Access to premises etc. (1) For the purposes of the GST law, an authorised officer: (a) may at all reasonable times enter and remain on any land or premises; and (b) is entitled to full and free access at all reasonable times to any documents, goods or other property; and (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 or other property and, to that end, take samples. (2) 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. (3) 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. (4) An occupier who contravenes subsection (3) is guilty of an offence. Maximum penalty: 10 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.