Taxation Administration Act 1953
Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).
Note: See section 3AA .Chapter 5 - Administration
Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.
Subdiv 353-A heading inserted by No 8 of 2019, s 3 and Sch 8 item 18, effective 1 April 2019.
For the purposes of a *taxation law, the Commissioner, or an individual authorised by the Commissioner for the purposes of this section:
(a) may at all reasonable times enter and remain on any land, premises or place; and
(b) is entitled to full and free access at all reasonable times to any documents, goods or other property; and
(c) may inspect, examine, make copies of, or take extracts from, any documents; and
(d) may inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property and, to that end, take samples.
S 353-15(1) amended by No 2 of 2015, s 3 and Sch 2 items 15 and 16, by substituting " a *taxation law " for " an *indirect tax law, the *MRRT law or the *Division 293 tax law " and " , premises or place " for " or premises " in para (a), effective 25 February 2015.
S 353-15(1) amended by No 82 of 2013, s 3 and Sch 3 item 35, by substituting " , the *MRRT law or the *Division 293 tax law " for " or the *MRRT law " , effective 28 June 2013. For application provision, see note under Pt 3-20 heading.
S 353-15(1) amended by No 14 of 2012, s 3 and Sch 1 item 30, by inserting " or the *MRRT law " , effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.
An individual authorised by the Commissioner for the purposes of this section is not entitled to enter or remain on any land, premises or place if, after having been requested by the occupier to produce proof of his or her authority, the individual does not produce an authority signed by the Commissioner stating that the individual is authorised to exercise powers under this section.
S 353-15(2) amended by No 2 of 2015, s 3 and Sch 2 item 17, by substituting " , premises or place " for " or premises " , effective 25 February 2015.
You commit an offence if:
(a) you are the occupier of land, premises or a place; and
(b) an individual enters, or proposes to enter, the land, premises or place under this section; and
(c) the individual is the Commissioner or authorised by the Commissioner for the purposes of this section; and
(d) you do not provide the individual with all reasonable facilities and assistance for the effective exercise of powers under this section.
Penalty: 30 penalty units.
Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
S 353-15(3) amended by No 2 of 2015, s 3 and Sch 2 items 18 and 19, by substituting " , premises or a place " for " or premises " para (a) and " , premises or place " for " or premises " in para (b), effective 25 February 2015.
Strict liability applies to paragraphs (3)(a) and (c).
For strict liability, see section 6.1 of the Criminal Code .
S 353-15 inserted by No 73 of 2006 , s 3 and Sch 5 item 48, effective 1 July 2006.
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