Victorian Current Acts Victorian Current Acts(1) An authorised officer may exercise powers under this section only if he or she believes on reasonable grounds that there are documents or things on any premises that are relevant to the administration or execution of a taxation law.
(2) Subject to this section, an authorised officer with any assistants and equipment the authorised officer considers necessary may enter, at any reasonable time, any premises and may do any one or more of the following—
(a) search the premises and any thing found at the premises;
(b) inspect and take photographs (including video recordings), or make sketches, of the premises or any thing at the premises;
(c) inspect, and make copies of, or take extracts from, any document kept at the premises;
(d) seize any document or thing at the premises if the authorised officer has reason to believe or suspect that it is necessary to do so in order to prevent its concealment, loss, destruction or alteration.
(3) An authorised officer may not seize a document or thing apparently in the possession or custody of a person unless the authorised officer makes out and tenders to the person a receipt in the prescribed form for the document or thing seized.
(4) If an authorised officer is unable to ascertain the identity of the owner or custodian of anything seized, the authorised officer must leave the receipt in a prominent place at the premises.
(5) An authorised officer may not exercise any powers under this section if the authorised officer fails to produce, on request, his or her identity card for inspection by the occupier of the premises.
(6) The power of entry and search under this section is not exercisable in relation to premises or a part of premises used for residential purposes except with the written consent of the occupier.
(7) An occupier who consents in writing to entry and search of his or her premises under this section must be given a copy of the signed consent immediately.