Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 80

    (1)     An authorised officer or assistant of the authorised officer who enters premises under section 76 may operate equipment already at the premises to carry out the examination or processing of a thing found at the premises in order to determine whether it is a thing that may be seized under section 76, if the authorised officer or assistant believes on reasonable grounds that—

        (a)     the equipment is suitable for the examination or processing; and

        (b)     the examination or processing can be carried out without damage to the equipment or the thing.

    (2)     If—

        (a)     it is not practicable to examine or process the thing at the premises; or

        (b)     the occupier of the premises consents in writing—

the thing may be moved to another place so that the examination or processing can be carried out in order to determine whether it may be seized under section 76.