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Taxation Administration Act 1999
88Failing to comply with requirement of inspector
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88 Failing to comply with requirement of inspector
(1) A person must not, without reasonable excuse, fail to comply with a
requirement of an authorised officer under this division.
(2) A person does not commit an offence against this section arising from
the entry of an authorised officer onto premises unless it is established
that, at the material time, the authorised officer had—
(a) identified himself or herself as an authorised officer; and
(b) warned the person that a refusal or failure to comply with the
requirement constituted an offence.