Western Australian Current Acts

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TAXATION ADMINISTRATION ACT 2003 - SECT 98

98 .         Power to enter premises

        (1)         Subject to subsection (2), an investigator may, for investigation purposes, enter and remain on premises to exercise his or her powers of investigation.

        (2)         The investigator may only enter residential premises as follows —

            (a)         the investigator may enter the premises at any reasonable time with the consent of the occupier of the premises;

            (b)         the investigator may enter the premises in accordance with the authorisation conferred by a warrant;

            (c)         if the investigator believes, on reasonable grounds, that it is urgently necessary to do so in order to prevent the destruction of or interference with relevant material, the investigator may enter the premises at any time without the consent of the occupier and without warrant.

        (3)         The investigator must not exercise the power set out in subsection (2)(c) unless the Commissioner has, in the particular case, given the investigator prior authorisation in writing to do so.

        (4)         The investigator must, on first encountering a person apparently in a position of authority on the premises, and also on the reasonable request of any other person on the premises —

            (a)         display his or her identity card to the person or persons respectively; and

            (b)         if the investigator has entered or is about to enter the premises under a warrant — display the warrant to the person or persons respectively.



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