Victorian Current Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 78

Announcement before entry

    (1)     Before executing a search warrant, the authorised officer named in the warrant or a person assisting the authorised officer must announce that he or she is authorised by the warrant to enter the premises and give any person at the premises an opportunity to allow entry to the premises.

    (2)     The authorised officer or a person assisting the authorised officer need not comply with subsection (1) if he or she believes on reasonable grounds that immediate entry to the premises is required to ensure—

        (a)     the safety of any person; or

        (b)     that the effective execution of the search warrant is not frustrated.



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