S 76 repealed by No 2 of 2015, s 3 and Sch 2 item 63, effective 1 July 2015. S 76 formerly read:
SECTION 76 ACCESS TO PREMISES ETC.
For the purposes of this Act, an authorised officer:
may, at any reasonable time, enter and remain on any land or premises; and
is entitled to full and free access at any reasonable time to all documents; and
may inspect, examine, make copies of, or take extracts from, any documents.
An authorised officer is not entitled to enter or remain on any land or premises if, on being requested by the occupier of the land or premises for proof of authority, the officer does not produce a written authority signed by the Commissioner stating that the officer is authorised to exercise powers under this section.
The occupier of land or premises entered or proposed to be entered by an authorised officer under subsection (1) must, for the purpose of enabling the effective exercise of the officer's powers under this section, provide the officer with all reasonable facilities and assistance that the occupier is reasonably capable of providing.
Penalty for contravention of this subsection: 30 penalty units.
Crimes Act 1914
for the current value of a penalty unit.
S 76(3) amended by No 91 of 2000, s 3 and Sch 2 item 64, by substituting the penalty and adding the Note, effective 1 July 2000. The penalty formerly read
Penalty for contravention of this subsection: $1,000.
Sch 2 of No 91 of 2000 contains the following transitional provision:
A New Tax System (Pay As You Go) Act 1999
Taxation Administration Act 1953
, special priority credits referred to in that subsection are to continue to be applied in accordance with that subsection.