S 14J repealed by No 88 of 2009, s 3 and Sch 5 item 252, effective 18 September 2009. S 14J formerly read:
SECTION 14J ACCESS TO BOOKS ETC.
For the purposes of this Part, an officer authorized by the Commissioner to exercise powers under this section:
may, at all reasonable times, enter upon any land;
shall have full and free access at all reasonable times to all documents; and
may take extracts from, and make copies of, any documents.
An officer who enters upon land in pursuance of subsection (1) is not authorized to remain on the land if, on request by the occupier of the land, he or she does not produce a certificate issued by the Commissioner certifying that he or she is an officer authorized to exercise powers under subsection (1).
S 14J(2) amended by No 73 of 2008, s 3 and Sch 4 item 490, by inserting
(wherever occurring), effective 4 July 2008.
The occupier of land entered or proposed to be entered by an officer under subsection (1) shall provide the officer with all reasonable facilities and assistance for the effective exercise of powers under this section.
Penalty for a contravention of this subsection: 10 penalty units.