Taxation Administration Act 2001
sec.105Notice of damage
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sec.105 Notice of damage
This section applies if— an investigator damages property when exercising or purporting to exercise a power under this division; or a person (the other person ) acting under the direction of an investigator damages property. The investigator must promptly give written notice of particulars of the damage to the person who appears to the investigator to be the owner of the property. If the investigator believes the damage was caused by a latent defect in the property or circumstances beyond the control of the investigator or other person, the investigator may state it in the notice. If, for any reason, it is impracticable to give the notice to the person mentioned in subsection (2) , the investigator must leave the notice in a conspicuous position and in a reasonably secure way where the damage happened. This section does not apply to damage the investigator reasonably believes is trivial. In this section— owner , of property, includes the person in possession or control of it. (sec.105-ssec.1) This section applies if— an investigator damages property when exercising or purporting to exercise a power under this division; or a person (the other person ) acting under the direction of an investigator damages property. (sec.105-ssec.2) The investigator must promptly give written notice of particulars of the damage to the person who appears to the investigator to be the owner of the property. (sec.105-ssec.3) If the investigator believes the damage was caused by a latent defect in the property or circumstances beyond the control of the investigator or other person, the investigator may state it in the notice. (sec.105-ssec.4) If, for any reason, it is impracticable to give the notice to the person mentioned in subsection (2) , the investigator must leave the notice in a conspicuous position and in a reasonably secure way where the damage happened. (sec.105-ssec.5) This section does not apply to damage the investigator reasonably believes is trivial. (sec.105-ssec.6) In this section— owner , of property, includes the person in possession or control of it.
- (a) an investigator damages property when exercising or purporting to exercise a power under this division; or
- (b) a person (the other person ) acting under the direction of an investigator damages property.