Northern Territory Numbered Acts

TAXATION ADMINISTRATION ACT 2007 (NO 28 OF 2007) - SECT 95

    (1)     An authorised officer who enters premises under this Part for the purposes of an authorised investigation may exercise one or more of the following powers:

    (a)     search the premises and examine anything on the premises (opening it if necessary and, if specifically authorised to do so by the Commissioner, breaking it open);

    (b)     photograph or film anything on the premises;

    (c)     operate equipment or facilities on the premises;

    (d)     take possession of relevant material found on the premises and retain it for as long as may be necessary for one or more of the following purposes: 

        (i)     to examine it to determine its evidentiary value;

        (ii)     to copy it;

        (iii)     if it is relevant to possible legal proceedings – for the purposes of the proceedings;

    (e)     if relevant material found on the premises cannot be conveniently removed – secure it against interference;

    (f)     ask any person on the premises to do any of the following:

        (i)     to state the person's full name, date of birth and address;

        (ii)     to answer (orally or in writing) questions asked by the officer;

        (iii)     to produce relevant material;

        (iv)     to operate equipment or facilities on the premises;

        (v)     to give the officer any translation, code, password or other information necessary to gain access to or to interpret and understand any relevant material located or obtained by the officer in the course of exercising the officer's functions under this Part;

        (vi)     to give other assistance the officer reasonably requires.

    (2)     A person to whom a request is addressed under subsection (1)(f) must comply with the request to the extent the person is able to do so and, if asked to answer a question, must do so to the best of the person's knowledge, information and belief.

Maximum penalty:     100 penalty units.

    (3)     If an authorised officer takes anything from the premises, the officer must issue a receipt in the approved form and:

    (a)     if the occupier or a person apparently responsible to the occupier is present, give it to him or her; or

    (b)     otherwise, leave it on the premises in an envelope addressed to the occupier.