An authorised officer who—
(a) exercises a power of entry under this Division; and
(b) produces his or her identity card for inspection by a person—
may, to the extent that it is reasonably necessary to do so for the administration or execution of a taxation law, require the person to answer a question, to give information to the authorised officer, to produce or provide documents or things to the authorised officer and to give reasonable assistance to the authorised officer.