Western Australian Numbered Acts Western Australian Numbered Acts (1) When an
investigator exercises his or her powers of entry under this Act, except where
the power of entry is exercised pursuant to a warrant under section 98(2)(b),
the investigator may do any or all of the following —
(a)
search the premises and examine anything on the premises (opening it if
necessary and, if given specific prior authorisation in writing by the
Commissioner with respect to those premises, breaking it open);
(b) take
possession of, and remove from the premises, documents, or anything else
relevant to the investigation, found in the course of exercising his or her
powers under this Act;
(c) take
extracts from or make copies of, or download or print-out, any documents found
in the course of carrying out his or her functions under this Act;
(d)
photograph or film anything on the premises;
(e) if
anything on the premises that is relevant to the investigation cannot be
conveniently removed — secure it against interference;
(f)
require any person who is on the premises —
(i)
to state his or her full name and address;
(ii)
to answer (orally or in writing) questions put by the
investigator that are relevant to the investigation;
(iii)
to give the investigator any information in the
person’s possession or control that is relevant to the investigation;
(iv)
to operate or allow the investigator to operate equipment
or facilities on the premises for investigation purposes;
(v)
to give the investigator any translation, code, password
or other information necessary to gain access to or to interpret and
understand any document or information located or obtained by the investigator
in the course of exercising his or her functions under this Act;
(vi)
to give other assistance that the investigator reasonably
requires to carry out the investigation.
(2) Where an
investigator exercises a power of entry pursuant to a warrant under
section 98(2)(b), the investigator may only exercise those powers set out
in subsection (1) that the warrant specifically authorises the
investigator to use.
(a) does
not comply with a requirement under subsection (1)(f); or
(b)
gives an investigator information that the person knows to be false or
misleading,
commits an offence.
Penalty: $20 000.
(4) An investigator is
not authorised to take anything from premises unless he or
she —
(a)
gives the occupier or another person apparently responsible to the occupier a
receipt for the thing taken, if requested to do so by the occupier or other
person; or
(b) if
the occupier or a person apparently responsible to the occupier is not
present, leaves a receipt for the thing taken, in an envelope addressed to the
occupier, in a prominent position on the premises.
(5) A receipt is to be
in a form approved by the Commissioner.
(6) The Commissioner
must ensure that a person from whom a document or anything else is taken under
this section and who would otherwise be entitled to possession of it is given
a copy of it, or reasonable access to it, as appropriate.
(7) If an investigator
takes possession of anything under this section, the Commissioner must ensure
that it is returned to the person entitled to possession of it as
follows —
(a) if
it was taken in connection with the prosecution or possible prosecution of a
suspected tax contravention of a taxation Act — as soon as
practicable after the relevant prosecution is completed or discontinued or, if
no prosecution is commenced, as soon as practicable after the decision is made
not to prosecute the suspected contravention;
(b) if
it was an instrument on which duty was payable — as soon as
practicable after assessment and payment of the relevant duty;
(c) in
any other case — within 28 days after it was taken.