Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 127

127. (1) For the purposes of this Act, an officer authorised in writing by the
Commissioner to exercise powers under this section-

   (a)  may, at all reasonable times, enter and remain on any land or
        premises;

   (b)  is entitled to full and free access at all reasonable times to all
        documents; and

   (c)  may inspect, examine, make copies of, or take extracts from, any
        documents.

(2) An officer is not entitled to enter or remain on any land or premises
under this section if, on being requested by the occupier of the land or
premises for proof of authority, the officer does not produce an authority in
writing signed by the Commissioner stating that the officer is authorised to
exercise powers under this section.

(3) The occupier of land or premises entered or proposed to be entered by an
officer under sub-section (1) shall provide the officer with all reasonable
facilities and assistance for the effective exercise of powers under this
section.
Penalty: $1,000.