90Access to books etc.

#### 90 Access to books etc. (1) For the purposes of this Act, the Commissioner or an officer of the Commissioner authorized by the Commissioner to exercise powers under this section has at all times full and free access to all buildings, places, books, documents and other papers and may take extracts from and make copies of any books, documents and papers. (2) An officer is not entitled to enter or remain on or in any building or place under this section if, on being requested by the occupier of the building or place for proof of authority, the officer does not produce an authority in writing signed by the Commissioner stating that the officer is authorised to exercise powers under this section. (3) The occupier of a building or place entered or proposed to be entered by the Commissioner, or by an officer, under subsection (1) shall provide the Commissioner or the officer with all reasonable facilities and assistance for the effective exercise of powers under this section. Penalty for a contravention of this subsection: 30 penalty units. > Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.