58Access to books etc.

58 Access to books 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 or premises; (b) is entitled to full and free access at all reasonable times to all books, documents and other records; and (c) may make copies of, or take extracts from, any books, documents and other records. (2) An officer who enters upon land or premises in pursuance of this section is not authorized to remain on the land or premises if, on request by the occupier of the land or premises, he does not produce a certificate in writing under the hand of the Commissioner or a Deputy Commissioner certifying that he is an officer authorized to exercise powers under this section. (3) The occupier of land or premises 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.