75Power of entry on premises

#### 75 Power of entry on premises 75 Power of entry on premises > > (1) The Chief Commissioner may enter and remain on premises if the Chief Commissioner has reason to believe or suspect that there are records at the premises that are relevant to the administration of a taxation law. > > > (2) Entry may be made at any reasonable time. > > > (3) The power of an authorised officer to enter premises may not be exercised unless the authorised officer has the written delegation issued by the Chief Commissioner and produces it if requested to do so by the owner or occupier of the premises, or a person in physical occupation of the premises. > > > (4) Before the Chief Commissioner or an authorised officer enters premises under this Act, the Chief Commissioner or authorised officer must give the owner or occupier of the premises, or a person in physical occupation of the premises, reasonable notice of the intention to enter unless— > > > > > (a) entry is made with the consent of the owner, occupier or person, or > > > > > (b) the giving of notice would, in the opinion of the Chief Commissioner or authorised officer, defeat the purpose for which it is intended to enter the premises. > > > (5) The powers of entry and inspection conferred by this Part are not exercisable in relation to premises or a part of premises used for residential purposes except— > > > > > (a) with the consent of the owner or occupier of the premises or part, or a person in physical occupation of the premises or part, or > > > > > (b) under the authority conferred by a search warrant.