Pay-roll Tax (Territories) Assessment Act 1971
68Access to books etc.
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68 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; (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 or she does not produce a certificate in writing under the hand of the Commissioner certifying that he or she is an officer authorized to exercise powers under this section.