12EAccess to premises etc.

#### 12E Access to premises etc. (1) For the purposes of a Sales Tax Assessment Act, an officer authorized in writing by the Commissioner to exercise powers under this section: (a) may, at all reasonable times, enter and remain on any land or premises; (b) is entitled to full and free access at all reasonable times to any documents or goods; (c) may inspect, examine, make copies of, or take extracts from, any documents; and (d) may inspect, examine, count, measure, weigh, gauge, test or analyse any goods and, to that end, remove or take samples of any goods. (2) An officer is not entitled to enter or remain on any land or premises in pursuance of this section if, on being requested by the occupier of the land or premises for proof of authority, the officer does not produce an authority in writing signed by the Commissioner stating that the officer is authorized to exercise powers under this section. (3) The occupier of land or premises entered or proposed to be entered by an officer under subsection (1) shall provide the officer with all reasonable facilities and assistance for the effective exercise of powers under this section. Penalty: $1,000. (4) In this section, goods includes: (a) commodities; and (b) goods and commodities which have gone into use or consumption in Australia.