CTHRepealedAct
Australian Capital Territory Taxation (Administration) Act 1969
97Entry on land etc.
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#### 97 Entry on land etc.
(1) For the purposes of this Act, an officer authorized by the Commissioner to exercise powers under this section:
(a) may, at all reasonable times, enter upon any land;
(b) shall have full and free access at all reasonable times to all books, documents and other papers; and
(c) may, for those purposes, take extracts from and make copies of any books, documents or papers.
(2) An officer who enters upon land in pursuance of this section is not authorized to remain on the land if, on request by the occupier of the land, he does not produce a certificate in writing under the hand of the Commissioner certifying that he is an officer authorized to exercise the powers under this section.
(3) The occupier of land entered or proposed to be entered by an officer under subsection (1) shall provide the officer with all reasonable facilities and assistance for the effective exercise of powers under this section.
Penalty for a contravention of this subsection: $1,000.