70Entry on premises

### 70 Entry on premises > > (1)  An authorised officer may enter and remain on premises at any reasonable time if the authorised officer reasonably believes that there are records at the premises that are relevant to the administration of a taxation law. > > > (2)  The power of an authorised officer to enter premises may not be exercised unless the authorised officer produces his or her identity card if requested to do so by the owner or occupier of the premises or a person in physical occupation of the premises. > > > (3)  Before entering premises, the 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 authorised officer, defeat the purpose for which it is intended to enter the premises. > > > (4)  The power of entry is 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 under [section 72](#GS72@EN) .