Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1987No. 62, 1987 - SCHEDULE 4

                                   SCHEDULE 4                         Section 62

AMENDMENTS RELATING TO THE COMMISSIONER'S INFORMATION
GATHERING AND ACCESS POWERS
Australian Capital Territory Taxation (Administration) Act 1969 Section 97:
Add at the end the following subsection:

"(3) The occupier of land entered or proposed to be entered by an officer
under subsection (1) shall provide the officer with all reasonable facilities
and assistance for the effective exercise of powers under this section.
Penalty for a contravention of this subsection: $1,000.".
Bank Account Debits Tax Administration Act 1982 Section 58:
Add at the end the following subsection:

"(3) The occupier of land or premises entered or proposed to be entered by an
officer under subsection (1) shall provide the officer with all reasonable
facilities and assistance for the effective exercise of powers under this
section.
Penalty for a contravention of this subsection: $1,000.".
Estate Duty Assessment Act 1914 Section 44:
Add at the end the following subsections:

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

"(3) The occupier of land, or of a building or place, entered or proposed to
be entered by the Commissioner, or by an officer, under subsection (1) shall
provide the Commissioner or the officer with all reasonable facilities and
assistance for the effective exercise of powers under this section.
Penalty for a contravention of this subsection: $1,000.".
Income Tax Assessment Act 1936 After section 221Y:
Insert the following section in Division 2 of Part VI: Power of Commissioner
to obtain information

"221YAA. Section 264 applies, for the purposes of this Division, as if the
reference in paragraph (1) (b) of that section to a person's income or
assessment were a reference to a matter relevant to the administration or
operation of this Division.". Section 263:
Add at the end the following subsections:

"(2) An officer is not entitled to enter or remain on or in any building or
place under this section if, on being requested by the occupier of the
building or place for proof of authority, the officer does not produce an
authority in writing signed by the Commissioner stating that the officer is
authorised to exercise powers under this section.

"(3) The occupier of a building or place entered or proposed to be entered by
the Commissioner, or by an officer, under subsection (1) shall provide the
Commissioner or the officer with all reasonable facilities and assistance for
the effective exercise of powers under this section.
Penalty for a contravention of this subsection: $1,000.".
Pay-roll Tax (Territories) Assessment Act 1971 Section 68:
Add at the end the following subsection:

"(3) The occupier of land entered or proposed to be entered by an officer
under subsection (1) shall provide the officer with all reasonable facilities
and assistance for the effective exercise of powers under this section.
Penalty for a contravention of this subsection: $1,000.".
Taxation Administration Act 1953 Section 13F:
Add at the end the following subsection:

"(4) The occupier of land entered or proposed to be entered by an officer
under subsection (2) shall provide the officer with all reasonable facilities
and assistance for the effective exercise of powers under this section.
Penalty for a contravention of this subsection: $1,000.". Section 14J:
Add at the end the following subsection:

"(3) The occupier of land entered or proposed to be entered by an officer
under subsection (1) shall provide the officer with all reasonable facilities
and assistance for the effective exercise of powers under this section.
Penalty for a contravention of this subsection: $1,000.".
Tobacco Charges Assessment Act 1955 Section 41:
Add at the end the following subsections:

"(2) An officer is not entitled to enter or remain on or in any building or
place under this section if, on being requested by the occupier of the
building or place for proof of authority, the officer does not produce an
authority in writing signed by the Commissioner stating that the officer is
authorised to exercise powers under this section.

"(3) The occupier of a building or place entered or proposed to be entered by
the Commissioner, or by an officer, under subsection (1) shall provide the
Commissioner or the officer with all reasonable facilities and assistance for
the effective exercise of powers under this section.
Penalty for a contravention of this subsection: $1,000.".
Wool Tax (Administration) Act 1964 Section 90:
Add at the end the following subsections:

"(2) An officer is not entitled to enter or remain on or in any building or
place under this section if, on being requested by the occupier of the
building or place for proof of authority, the officer does not produce an
authority in writing signed by the Commissioner stating that the officer is
authorised to exercise powers under this section.

"(3) The occupier of a building or place entered or proposed to be entered by
the Commissioner, or by an officer, under subsection (1) shall provide the
Commissioner or the officer with all reasonable facilities and assistance for
the effective exercise of powers under this section.
Penalty for a contravention of this subsection: $1,000.".
NOTE ABOUT SECTION HEADINGS On the commencement of subsection 57 (2) of this
Act, the headings to sections 10 and 57 of the Bank Account Debits Tax
Administration Act 1982 are altered by omitting "banks" and substituting
"financial institutions".