Commonwealth Numbered Acts

Diesel Fuel Taxes Legislation Amendment Act 1982 No. 108 of 1982 - SECT 13

13. After section 99 of the Principal Act the following section is inserted:
Powers of officers for purposes of section 78A

''99A. (1) For the purposes of section 78A or of regulations made for the
purposes of that section, an authorized officer may, at all reasonable times,
enter-

   (a)  premises where diesel fuel is used or stored; or

   (b)  premises where there are kept any accounts, books, or other records
        relating to the purchase, sale or use of diesel fuel, and may-

   (c)  inspect or take stock of any diesel fuel; and

   (d)  inspect any such accounts, books, documents or other records, and may
        make and retain copies of, or take and retain extracts from, any such
        accounts, books, documents or other records.

''(2) Where an authorized officer proposes to enter any premises under
sub-section (1), he shall, if requested to do so by the occupier or person in
charge of the premises, produce for inspection written evidence of the fact
that he is an authorized officer and, if he fails to do so, he is not
authorized to enter the premises.

''(3) The occupier or person in charge of premises referred to in paragraph
(a) or (b) of sub-section (1) shall provide the authorized officer with all
reasonable facilities and assistance for the effective exercise of his powers
under sub-section (1).

Penalty: $500.

''(4) An authorized officer may, by notice signed by him, require a person
whom he believes to be capable of giving information that is relevant to the
operation of section 78A or of regulations made for the purposes of that
section and relates to the purchase, sale or use of diesel fuel to attend
before him at the time and place specified in the notice and there to answer
questions and produce to him such accounts, books, documents or other records
in relation to the purchase, sale or use of diesel fuel as are referred to in
the notice.

''(5) An authorized officer may make and retain copies of, or take and retain
extracts from, any accounts, books, documents or other records produced in
pursuance of sub-section (4).

''(6) A person is not excused from answering a question or producing any
accounts, books, documents or other records when required to do so under
sub-section (4) on the grounds that the answer to the question, or the
production of the accounts, books, documents or other records, might tend to
incriminate him or make him liable to a penalty, but his answer to any such
question or the production by him of any such accounts, books, documents or
other records is not admissible in evidence against him in proceedings other
than proceedings for an offence against paragraph (c) of sub-section (9) or an
offence against paragraph (vb), (vii) or (viii) of section 120 in relation to
a rebate under section 78A.

''(7) An authorized officer may examine, on oath or affirmation, a person
attending before him in pursuance of sub-section (4) and, for that purpose,
may administer an oath or affirmation to that person.

''(8) The oath or affirmation to be made by a person for the purposes of
sub-section (7) is an oath or affirmation that the answers he will give to
questions asked him will be true.

''(9) A person shall not, without reasonable excuse, refuse or fail-

   (a)  to attend before an authorized officer;

   (b)  to make an oath or affirmation; or

   (c)  to answer a question or produce an account, book, document or other
        record, when so required in pursuance of this section.

Penalty: $1,000.

''(10) In this section, 'authorized officer' means a Collector or an officer
appointed by a Collector to be an authorized officer for the purposes of this
section.''.