42Powers of entry and inspection

42 Powers of entry and inspection

(1) An authorised officer may, for the purposes of an authorised investigation, exercise any of the following powers—

(a) inspect premises and any thing found at the premises;

(b) require a person to produce a document relevant to the investigation for inspection and (if necessary) to operate a computer or other device in which information is stored to produce a document in understandable form;

(c) retain a document for inspection, to make a copy of it, or to take extracts from it;

(d) require a person to answer questions relevant to the investigation;

(e) require a person to give the authorised officer other assistance that may be reasonable in the circumstances to carry out the authorised investigation.

(2) An authorised officer may enter premises for the purposes of an authorised investigation—

(a) with the consent of the occupier; or

(b) on the authority of a warrant issued under section 43.

(3) An occupier who consents in writing to entry and inspection of his or her premises under this section must be given a copy of the signed consent immediately.

(4) An authorised officer may not exercise any powers under this section if the authorised officer fails to produce, on request, his or her identity card issued under the Taxation Administration Act 1997 for inspection by the occupier of the premises.

(5) An authorised officer may be accompanied by any assistants the authorised officer reasonably requires to carry out an authorised investigation.

(6) A person must not—

(a) hinder or obstruct an authorised officer who is carrying out an authorised investigation or a person assisting the authorised officer; or

(b) use abusive, threatening or insulting language to an authorised officer who is carrying out an authorised investigation or a person assisting an authorised officer; or

(c) refuse or fail, without reasonable excuse, to comply with a requirement made by an authorised officer in the exercise of powers conferred by this section; or

(d) answer a question put by an authorised officer under this section knowing that the answer is false or misleading.

1. 60 penalty units in the case of a natural person;

120 penalty units in the case of a body corporate.