sec.93Issue of warrant

sec.93 Issue of warrant

The magistrate may issue a warrant only if the magistrate is satisfied— there are reasonable grounds for suspecting— there is a particular thing or activity (the evidence ) that may provide evidence of a contravention of a tax law; and the evidence is at the place, or within the next 7 days, may be at the place; or the warrant is needed to allow an investigator to enter the place for monitoring or enforcing compliance with a tax law. The warrant must state the following— that an investigator may, with necessary and reasonable help and force— enter the place and any other place necessary for entry; and exercise the investigator’s powers under this part; the hours of the day or night when the place may be entered; the date, within 14 days after the warrant’s issue, the warrant ends; the purpose for which the warrant is issued. (sec.93-ssec.1) The magistrate may issue a warrant only if the magistrate is satisfied— there are reasonable grounds for suspecting— there is a particular thing or activity (the evidence ) that may provide evidence of a contravention of a tax law; and the evidence is at the place, or within the next 7 days, may be at the place; or the warrant is needed to allow an investigator to enter the place for monitoring or enforcing compliance with a tax law. (sec.93-ssec.2) The warrant must state the following— that an investigator may, with necessary and reasonable help and force— enter the place and any other place necessary for entry; and exercise the investigator’s powers under this part; the hours of the day or night when the place may be entered; the date, within 14 days after the warrant’s issue, the warrant ends; the purpose for which the warrant is issued.

• (a) there are reasonable grounds for suspecting— (i) there is a particular thing or activity (the evidence ) that may provide evidence of a contravention of a tax law; and (ii) the evidence is at the place, or within the next 7 days, may be at the place; or
• (i) there is a particular thing or activity (the evidence ) that may provide evidence of a contravention of a tax law; and
• (ii) the evidence is at the place, or within the next 7 days, may be at the place; or
• (b) the warrant is needed to allow an investigator to enter the place for monitoring or enforcing compliance with a tax law.
• (i) there is a particular thing or activity (the evidence ) that may provide evidence of a contravention of a tax law; and
• (ii) the evidence is at the place, or within the next 7 days, may be at the place; or
• (a) that an investigator may, with necessary and reasonable help and force— (i) enter the place and any other place necessary for entry; and (ii) exercise the investigator’s powers under this part;
• (i) enter the place and any other place necessary for entry; and