96Authorised officer may obtain assistance

96 Authorised officer may obtain assistance An authorised officer may make use of assistance from other persons in exercising functions under this Part. Examples 1 An authorised officer might take assistants to help overcome any physical barriers to the entry and search of premises. 2 An authorised officer might take a technical assistant to a place where tax records are kept on computer to help in gaining access to the computer files. 97 Obstructing etc. authorised officer (1) A person must not obstruct or hinder: (a) an authorised officer who is exercising a function under this Part; or (b) a person who is assisting an authorised officer in the exercise of such a function. Maximum penalty: 100 penalty units or imprisonment for 6 months. (2) A person must not, without reasonable excuse, refuse or fail to comply with a requirement of an authorised officer under this Part. Maximum penalty: 100 penalty units or imprisonment for 6 months.

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