Australian Capital Territory Consolidated Acts

TAXATION ADMINISTRATION ACT 1999 - SECT 84

    (1)     If a magistrate is satisfied, on the application of the commissioner supported by an affidavit or other sworn evidence, that there is a reasonable ground for suspecting that a document relevant to the assessment or payment of tax may be found in certain premises, the magistrate may issue a warrant authorising an authorised officer together with any assistants named or described in the warrant—

        (a)     to enter those premises, using the force that is necessary for the purpose; and

        (b)     to search the premises and to break open and search anything in the premises where a document or gaming machine may be stored or concealed; and

        (c)     to seize and remove, on behalf of the commissioner—

              (i)     any document that appears to be relevant to the assessment or payment of tax; or

              (ii)     any gaming machine that the authorised officer believes on reasonable grounds to be connected with an offence against a tax law.

    (2)     The powers given by this section are additional to, and do not limit, any other powers given under a law.