Commonwealth Numbered Acts

SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 59

59. After section 12D of the Principal Act the following section is inserted:
Access to premises, &c.

"12E. (1) For the purposes of a Sales Tax Assessment Act, an officer
authorized 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 any
        documents or goods;

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

   (d)  may inspect, examine, count, measure, weigh, gauge, test or analyse
        any goods and, to that end, remove or take samples of any goods.



"(2) An officer is not entitled to enter or remain on any land or premises in
pursuance of 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 authorized
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.

"(4) In this section, 'goods' includes-

   (a)  commodities; and

   (b)  goods and commodities which have gone into use or consumption in
        Australia.".