39UWarrant to enter premises

#### 39U Warrant to enter premises (1) If a magistrate, on application by an inspector, is satisfied, by information on oath, that there are reasonable grounds for suspecting that there are on premises documents that are relevant to ascertaining a person’s liability to charge or to pay a collected amount, the magistrate may issue a warrant authorising the inspector to enter the premises: (a) with such assistance, and by such force, as is necessary and reasonable; and (b) during such hours as the warrant specifies, or, if the warrant so specifies, at any time. (2) A warrant must: (a) specify the purpose for which the warrant is issued; and (b) specify the powers exercisable under subsection 39T(3) by the inspector to whom the warrant is issued; and (c) describe the kind of documents to which the warrant relates; and (d) specify the day (not more than 14 days after the issue of the warrant) on which the warrant ceases to have effect.