Victorian Current Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 85

Magistrates' Court may extend period

    (1)     An authorised officer may apply to the Magistrates' Court within the retention period in relation to a document or thing, or within a period extended by the Court under this section, for an extension of that period.

    (2)     The Magistrates' Court may order such an extension if satisfied that retention of the document or thing is necessary—

        (a)     for the purposes of an investigation into whether an offence has been committed; or

        (b)     to enable evidence of an offence to be obtained for the purposes of a prosecution.

    (3)     The Court may adjourn an application to enable notice of the application to be given to any person.



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