Taxation Administration Act 2001
sec.96General powers for places
Start here
Get a plain-English read of sec.96
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2001.
sec.96 General powers for places
An investigator who enters a place under subdivision 3 may exercise any of the following powers— search any part of the place; inspect, examine, photograph or film anything in the place; take extracts from, and make copies of, any document in the place; secure a thing, or require the occupier of the place to secure a thing, for a reasonable time, at the place to prevent its concealment, interference, loss or destruction; access, electronically or in another way, a system used at the place; take into the place any persons, equipment and materials the investigator reasonably requires for exercising a power under this division or for performing a function under a tax law; require a person in the place to give the investigator reasonable information or help and provide reasonable facilities to exercise the powers mentioned in paragraphs (a) to (f) . giving information about how to access electronic systems at the place provision of a photocopier for copying a document If an investigator secures a thing, a person must not tamper, or attempt to tamper, with the thing, or something restricting access to the thing, without the investigator’s approval. Maximum penalty—100 penalty units. When making a requirement mentioned in subsection (1) (g) , the investigator must warn the person it is an offence to fail to comply with the requirement, unless the person has a reasonable excuse. The person must not fail, without reasonable excuse, to comply with the requirement. Maximum penalty for subsection (4) —100 penalty units. (sec.96-ssec.1) An investigator who enters a place under subdivision 3 may exercise any of the following powers— search any part of the place; inspect, examine, photograph or film anything in the place; take extracts from, and make copies of, any document in the place; secure a thing, or require the occupier of the place to secure a thing, for a reasonable time, at the place to prevent its concealment, interference, loss or destruction; access, electronically or in another way, a system used at the place; take into the place any persons, equipment and materials the investigator reasonably requires for exercising a power under this division or for performing a function under a tax law; require a person in the place to give the investigator reasonable information or help and provide reasonable facilities to exercise the powers mentioned in paragraphs (a) to (f) . giving information about how to access electronic systems at the place provision of a photocopier for copying a document (sec.96-ssec.2) If an investigator secures a thing, a person must not tamper, or attempt to tamper, with the thing, or something restricting access to the thing, without the investigator’s approval. Maximum penalty—100 penalty units. (sec.96-ssec.3) When making a requirement mentioned in subsection (1) (g) , the investigator must warn the person it is an offence to fail to comply with the requirement, unless the person has a reasonable excuse. (sec.96-ssec.4) The person must not fail, without reasonable excuse, to comply with the requirement. Maximum penalty for subsection (4) —100 penalty units.