Western Australian Current Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

TAXATION ADMINISTRATION ACT 2003 - SECT 101

101 .         Use of force

        (1)         An investigator may use reasonable force —

            (a)         to enter premises under this Part; or

            (b)         to exercise powers under section 99(1)(a) to (e).

        (2)         However, if the use of reasonable force is likely to cause damage to property, the investigator is not entitled to use force unless the Commissioner has, in the particular case, given the investigator prior authorisation in writing to do so.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback