S 46 repealed by No 2 of 2015, s 3 and Sch 2 item 65, effective 1 July 2015. S 46 formerly read:
SECTION 46 ACCESS TO PREMISES
46(1)
For the purposes of this Act, an authorised officer:
(a)
may, at any reasonable time, enter and remain on any premises; and
(b)
is entitled to full and free access at any reasonable time to all documents; and
(c)
may inspect, examine, make copies of, or take extracts from, any documents.
46(2)
An authorised officer is not entitled to enter or remain on any premises if, after having been requested by the occupier to produce proof of his or her authority, the authorised officer does not produce a written authority signed by the Commissioner stating that the officer is authorised to exercise powers under this section.
46(3)
If an authorised officer enters premises, or proposes to enter premises, the occupier must provide the officer with all reasonable facilities and assistance for the effective exercise of the officer's powers under this section.
46(4)
An occupier is guilty of an offence if the occupier fails to comply with the obligation set out in subsection (3).
Maximum penalty: 10 penalty units.
Note 1:
Chapter
2
of the
Criminal Code
sets out the general principles of criminal responsibility.
Note 2:
See section
4AA
of the
Crimes Act 1914
for the current value of a penalty unit.
Note 3:
See also section
288-35
in Schedule
1
to the
Taxation Administration Act 1953
.
History
S 46(4) amended by
No 27 of 2009
, s 3 and Sch 2 item 40, by inserting Note 3 at the end, effective 27 March 2009.
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