Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
You are liable to an administrative penalty of 20 penalty units if:
(a) a provision of a *taxation law confers a power on an officer authorised under that law:
(i) to enter or remain on land, premises or a place that you occupy; or
(ii) to have access to documents, goods or other property in your possession; or
(iii) to inspect, copy or take extracts from documents in your possession; or
(iv) to inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property in your possession and, to that end, take samples; and
(b) you refuse to provide the officer with all reasonable facilities for the officer effectively to exercise that power in accordance with that law.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
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