TAXATION ADMINISTRATION ACT 1996 - SECT 78
Obstructing Chief Commissioner or authorised officer
TAXATION ADMINISTRATION ACT 1996 - SECT 78
Obstructing Chief Commissioner or authorised officer
(1) A person who-- (a) prevents the Chief Commissioner or an
authorised officer from exercising a function under this Division, or (b)
hinders or obstructs the Chief Commissioner or an authorised officer in the
exercise of such a function , or (c) without reasonable excuse, refuses or
fails to comply with a requirement made or to answer a question of the
Chief Commissioner or an authorised officer asked in accordance with
section 76 , is guilty of an offence. : Maximum penalty--100 penalty units.
(2) A person is not guilty of an offence under this section arising from the
entry of the Chief Commissioner or an authorised officer onto premises unless
it is established that, at the material time, the Chief Commissioner or the
authorised officer -- (a) identified himself or herself as the
Chief Commissioner or an authorised officer , and (b) warned the person that a
failure or refusal to comply with the requirement may constitute an offence.
http://www.austlii.edu.au/au/legis/nsw/consol_act/taa1996269/s78.html