TAXATION ADMINISTRATION ACT 1996 - SECT 76 Functions exercisable on entry

TAXATION ADMINISTRATION ACT 1996 - SECT 76

76 Functions exercisable on entry

(1) The Chief Commissioner or an authorised officer who has entered premises in accordance with this Division may--

(a) require any person at those premises to produce any records in the custody or possession or under the control of the person (including a written record that reproduces in an understandable form information stored by computer, microfilm or other means or process), and

(b) require any person at those premises to answer questions or otherwise furnish information, and

(c) require the owner or occupier of the premises, or any person physically in occupation of the premises, to provide the Chief Commissioner or authorised officer with such assistance and facilities as is or are reasonably necessary to enable the Chief Commissioner or authorised officer to exercise the functions of the Chief Commissioner or an authorised officer under this Part, and

(d) impound an instrument that ought to be but is not stamped or is insufficiently stamped.

(2) A receipt is to be issued for anything removed.

(3) Any material seized and removed may be destroyed by the Chief Commissioner if--

(a) the person from whom the material was obtained refuses to accept the return of the material, or

(b) the person from whom the material was obtained cannot be located or ceases to exist.

(4) Nothing in this section limits or affects section 74.