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Taxation Administration Act 1999
84Search warrant
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84 Search warrant
(1) If a magistrate is satisfied, on the application of the commissioner
supported by an affidavit or other sworn evidence, that there is a
reasonable ground for suspecting that a document relevant to the
assessment or payment of tax may be found in certain premises, the
magistrate may issue a warrant authorising an authorised officer
together with any assistants named or described in the warrant—
(a) to enter those premises, using the force that is necessary for the
purpose; and
(b) to search the premises and to break open and search anything in
the premises where a document or gaming machine may be
stored or concealed; and
(c) to seize and remove, on behalf of the commissioner—
(i) any document that appears to be relevant to the assessment
or payment of tax; or
(ii) any gaming machine that the authorised officer believes on
reasonable grounds to be connected with an offence against
a tax law.
(2) The powers given by this section are additional to, and do not limit,
any other powers given under a law.