227APersons assisting authorised compliance officers

227A  Persons assisting authorised compliance officers Authorised compliance officers may be assisted by other persons  (1) An authorised compliance officer may be assisted by other persons in exercising powers or performing functions or duties under this Subdivision at premises, if that assistance is necessary and reasonable. A person giving such assistance is a person assisting the authorised compliance officer. Powers, functions and duties of a person assisting  (2) A person assisting the authorised compliance officer:  (a) may enter the premises; and  (b) may exercise powers under this Subdivision:  (i) if the premises were entered under subsection 223(1)—for the purposes of assisting the authorised compliance officer to determine whether a designated compliance provision has been, or is being, complied with or information given in compliance, or purported compliance, with a designated compliance provision is correct; or  (ii) if the premises were entered under subsection 224(1)—in relation to evidential material; and  (c) may exercise powers and perform functions and duties under this Subdivision that are incidental to the powers mentioned in subparagraph (b)(i) or (ii); and  (d) must do so in accordance with any direction given by the authorised compliance officer to the person assisting.  (3) A power exercised by a person assisting the authorised compliance officer as mentioned in subsection (2) is taken for all purposes to have been exercised by the authorised compliance officer.  (4) A function or duty performed by a person assisting the authorised compliance officer as mentioned in subsection (2) is taken for all purposes to have been performed by the authorised compliance officer.  (5) If a direction is given under paragraph (2)(d) in writing, the direction is not a legislative instrument.