Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 219KC

             (1)  Entering premises under subsection 219K(1) or (1A) or section 219KA is not authorised unless:

                     (a)  the occupier of the premises, or another person who apparently represents the occupier, has consented to the entry; and

                     (b)  the authorised officer concerned has shown his or her identity card to the occupier or person.

             (2)  An authorised officer must, before obtaining the consent of the occupier or another person in accordance with subsection (1), inform that occupier or person that he or she may refuse consent.

             (3)  A consent has no effect unless the consent is voluntary.

             (4)  A consent may be expressed to be limited to entry during a particular period. If so, the consent has effect for that period unless the consent is withdrawn before the end of that period.

             (5)  A consent that is not limited as mentioned in subsection (4) has effect until the consent is withdrawn.

             (6)  The authorised officer must leave the premises if the consent ceases to have effect.

Cooperation

             (7)  Approved child care services have a responsibility under subsection 196(2A) to cooperate with a person exercising powers under section 219K or 219KA. An approved child care service that:

                     (a)  refuses to consent to the entry of a person (after the person shows his or her identity card in the case of an authorised officer); or

                     (b)  withdraws consent for the person to enter the premises;

is not complying with the responsibility.

             (8)  Operators of approved child care services have a responsibility under subsection 196(2B) to cooperate with a person exercising powers under section 219KA. An operator of an approved child care service that:

                     (a)  refuses to consent to the entry of a person (after the person shows his or her identity card in the case of an authorised officer); or

                     (b)  withdraws consent for the person to enter the premises;

is not complying with the responsibility.

             (9)  Failure to comply with the responsibility mentioned in subsection (7) or (8) can result in a sanction being imposed under section 200.