ACTIn ForceAct
Taxation Administration Act 1999
90HGeneral powers on entry to premises
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90H General powers on entry to premises
(1) An authorised valuer who enters premises under this division may do
1 or more of the following in relation to the premises or anything at
the premises:
(a) inspect or examine;
(b) take measurements;
(c) take photographs, films, or audio, video or other recordings;
(d) require the occupier, or anyone at the premises, to produce
documents or anything else that the occupier or person at the
premises has, or has access to, that are reasonably needed to
exercise a function under this division;
(e) require the occupier, or anyone at the premises, to give the
authorised valuer copies of documents produced under
paragraph (d) that are reasonably needed to exercise a function
under this division;
Cooperation with other jurisdictions Division 9.3
(f) require the occupier, or anyone at the premises, to give the
authorised valuer reasonable assistance to exercise a function
under this division.
(2) A person must take reasonable steps to comply with a requirement
under subsection (1) (d), (e) or (f).