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Taxation Administration Act 1997
72Search warrants
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### 72 Search warrants
> > (1) The Commissioner may apply to a magistrate for a warrant to search any premises if the Commissioner reasonably believes that any records are to be found there to which the Commissioner would have access if they were kept on premises to which the Commissioner has access.
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> > (2) A magistrate, if satisfied that there are reasonable grounds for doing so, may issue a search warrant authorising the Commissioner –
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> > > > (a) to enter and search the premises; and
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> > > > (b) to seize any records found there to which access would otherwise have been available to the Commissioner.