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Taxation Administration Act 1999
90GConsent to entry
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90G Consent to entry
(1) When seeking the consent of an occupier of premises to enter the
premises under section 90E (3) (Power to enter premises), an
authorised valuer must—
(a) produce the valuer’s identity card; and
(b) tell the occupier—
(i) the purpose of the entry; and
(ii) that consent may be refused.
(2) If the occupier consents, the authorised valuer must ask the occupier
to sign a written acknowledgment (an acknowledgment of
consent)—
(a) that the occupier was told—
(i) the purpose of the entry; and
(ii) that consent may be refused; and
(b) that the occupier consented to the entry; and
(c) stating the time and date consent was given.
(3) If the occupier signs an acknowledgment of consent, the authorised
officer must immediately give a copy to the occupier.
(4) A court must find that an occupier did not consent to entry to premises
by the authorised valuer under this division if—
(a) the question arises in a proceeding in the court whether the
occupier consented to the entry; and
(b) an acknowledgment of consent is not produced in evidence; and
(c) it is not proved that the occupier consented to the entry.