Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 109

109.(1) For the purposes of the sales tax law, an authorised officer:

   (a)  may, at all reasonable times, enter and remain on any land or
        premises;

   (b)  is entitled to full and free access at all reasonable times to any
        documents, goods or other property;

   (c)  may inspect, examine, make copies of, or take extracts from, any
        documents;

   (d)  may inspect, examine, count, measure, weigh, gauge, test or analyse
        any goods or other property and, to that end, remove or take samples.

(2) An authorised officer is not entitled to enter or remain on any land or
premises if, after having been requested by the occupier to produce proof of
his or her authority, the officer does not produce an authority signed by the
Commissioner stating that the officer is authorised to exercise powers under
this section.

(3) If an authorised officer enters, or proposes to enter, land or premises
under this section, the occupier must provide the officer with all reasonable
facilities and assistance for the effective exercise of powers under this
section. Penalty for contravention of this subsection: $1,000.