93Power to enter premises

93 Power to enter premises investigation, enter and remain on premises if the officer has reason to suspect there is relevant material on the premises. (2) The power may be exercised: (a) with the consent of the occupier; or (b) with the authority of a search warrant. (3) The power may also be exercised without the consent of the occupier and without a search warrant if: (a) the premises are non-residential premises; or (b) the premises are residential premises and the Commissioner gives an authorisation under subsection (4). (4) If the Commissioner believes, on reasonable grounds, that it is urgently necessary for an authorised officer to enter residential premises in order to prevent destruction of, or interference with, relevant material, the Commissioner may authorise the officer, orally or in writing, to do so.

Taxation Administration Act 2007 47 (5) No authorisation is to be given by the Commissioner under subsection (4) if an application has, within the preceding 14 days, been made for a search warrant and the application has been refused. (6) The authorised officer must, at the reasonable request of a person apparently in charge of the premises or any other person on the premises, display the officer's identity card.