94Search warrants

94 Search warrants (1) An authorised officer may apply to a justice of the peace for a search warrant if the officer has reason to suspect there is relevant material on the premises. (2) If the justice of the peace is satisfied by evidence on oath that there are reasonable grounds to suspect that there is relevant material on the premises to which the application relates, the justice of the peace may issue a search warrant. (3) A search warrant authorises an authorised officer to enter and remain on the premises specified in the warrant for the purpose of carrying out a search of the premises under this Part. (4) A search warrant may authorise the exercise of the powers conferred by the warrant: (a) at any time; or (b) subject to limitations as to hours of the day (or night) when the powers may be exercised or other limits as to the time when the powers may be exercised. (5) A search warrant may be executed by the authorised officer to whom it is issued or by any other authorised officer. (6) A search warrant remains in force for a period specified in the warrant. (7) An authorised officer executing a warrant must, at the reasonable request of a person apparently in charge of the premises or any other person on the premises, display the warrant.

Taxation Administration Act 2007 48