Commonwealth Consolidated Acts

SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION ACT 1997 - SECT 32

Powers of authorised officers

             (1)  For the purposes of this Act, an authorised officer:

                     (a)  may, at any reasonable time, enter and remain on any land or 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.

Proof of authority to be produced

             (2)  An authorised officer is not entitled to enter or remain on any land or premises if, on being requested by the occupier of the land or premises for proof of authority, the officer does not produce a written authority signed by the Commissioner stating that the officer is authorised to exercise powers under this section.

Occupier to help authorised officer

             (3)  The occupier of land or premises entered or proposed to be entered by an authorised officer under subsection (1) must provide the officer with all reasonable facilities and assistance that the occupier is reasonably capable of providing.

Penalty:  10 penalty units.

Note:          Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

             (4)  The object of subsection (3) is to enable authorised officers to exercise effectively their powers under this section.