40Functions exercisable on entry

#### 40 Functions exercisable on entry 40 Functions exercisable on entry > > (1) The Chief Commissioner or an authorised officer who has entered premises in accordance with this Division may— > > > > > (a) require any person at those premises to produce any records in the custody or possession or under the control of the person (including a written record that reproduces in an understandable form information stored by computer, microfilm or other means or process), and > > > > > (b) require any person at those premises to answer questions or otherwise furnish information, and > > > > > (c) require the owner or occupier of the premises, or any person physically in occupation of the premises, to provide the Chief Commissioner or authorised officer with such assistance and facilities as is or are reasonably necessary to enable the Chief Commissioner or authorised officer to exercise the functions of the Chief Commissioner or an authorised officer under this Part. > > > (2) A receipt is to be issued for anything removed.