71Powers on entry

### 71 Powers on entry > > (1)  An authorised officer who has entered premises in accordance with [section 70](#GS70@EN) may – > > > > > > (a) require any person at those premises to produce any record in the custody or possession or under the control of the person; and > > > > > > > (b) require any person at those premises to answer questions or otherwise provide information; and > > > > > > > (c) require the owner or occupier of the premises or any person physically in occupation of the premises to provide the authorised officer with any assistance and facilities reasonably necessary to enable the authorised officer to exercise any power under this Part; and > > > > > > > (d) seize an instrument that ought to be but is not stamped or is insufficiently stamped. > > > (2)  An authorised officer is to issue a receipt for anything removed. > > > (3)  Anything seized may be destroyed by the Commissioner if – > > > > > > (a) the taxpayer refuses to accept its return; or > > > > > > > (b) the taxpayer cannot be located or ceases to exist. > > > (4)  This section does not limit or affect [section 67](#GS67@EN) .