§ 48 — Power to search premises, etc.

48.—(1) Without affecting section 49, an authorised officer who enters premises under section 46 has full and free access to the premises and any thing at the premises, and may exercise all or any of the following powers:(a)

search the premises for any thing that may relate to compliance with this Act;

(b)

examine any activity conducted on the premises that may relate to compliance with this Act;

(c)

examine and check the operation of any thing on the premises that may relate to compliance with this Act;

(d)

take any photograph or make any video or audio recording or sketch on the premises of any such activity or thing;

(e)

carry out any inspection or test that may relate to compliance with this Act;

(f)

with such assistants and workmen as the authorised officer considers necessary —(i)

affix or bring onto the premises any meter or instrument and take any reading from the meter or instrument; or

(ii)

take any reading from any meter or instrument on the premises;

(g)

require any person at the premises to do one or both of the following:(i)

provide any information within the knowledge of that person;

(ii)

take reasonable steps to provide any document;

(h)

inspect any document, computer, computer program, computer software or computer output on the premises that may relate to compliance with this Act;

(i)

without payment, make copies of or take extracts from any such document, computer, computer program, computer software or computer output;

(j)

take onto the premises such equipment and materials as the authorised officer requires for the purpose of exercising any power under this section;

(k)

without payment, take possession of any thing on the premises where, in the opinion of the authorised officer —(i)

the examination, inspection, checking, copying of or extraction from any part of such thing cannot reasonably be performed without taking possession;

(ii)

such thing may be interfered with or destroyed unless possession is taken; or

(iii)

such thing may be required as evidence in proceedings for a contravention of this Act or in proceedings for the recovery of any tax or penalty or in proceedings by way of an appeal against an assessment.

(2) An authorised officer may, in addition to the powers in subsection (1) —(a)

require any person who is able to operate any thing at the premises to do so for the purpose of enabling the authorised officer to ascertain whether it, or a disc, tape or other storage device that can be used with or is associated with it, contains information that is relevant to assessing compliance with this Act;

(b)

if such information is found in exercise of the power in paragraph (a) —(i)

require the information to be provided in documentary form, and keep or copy the documents so provided; or

(ii)

transfer, or require the transfer of, the information to a disc, tape or other storage device, and remove it from the premises; and

(c)

in respect of any thing that the authorised officer takes possession of, require any person at the premises to provide the authorised officer with or grant the authorised officer access to any information, code, software or technology required to operate or access data contained in such thing, or to retransform, unscramble or decrypt data contained in such thing into readable and comprehensive format or text.

(3) A person who, without reasonable excuse, fails, neglects or refuses to comply with a requirement of an authorised officer under this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both and, in the case of a continuing offence, to a further fine not exceeding $100 for every day or part of a day during which the offence continues after conviction.

—(1) Without affecting section 49, an authorised officer who enters premises under section 46 has full and free access to the premises and any thing at the premises, and may exercise all or any of the following powers:(a)

search the premises for any thing that may relate to compliance with this Act;

(b)

examine any activity conducted on the premises that may relate to compliance with this Act;

(c)

examine and check the operation of any thing on the premises that may relate to compliance with this Act;

(d)

take any photograph or make any video or audio recording or sketch on the premises of any such activity or thing;

(e)

carry out any inspection or test that may relate to compliance with this Act;

(f)

with such assistants and workmen as the authorised officer considers necessary —(i)

affix or bring onto the premises any meter or instrument and take any reading from the meter or instrument; or

(ii)

take any reading from any meter or instrument on the premises;

(g)

require any person at the premises to do one or both of the following:(i)

provide any information within the knowledge of that person;

(ii)

take reasonable steps to provide any document;

(h)

inspect any document, computer, computer program, computer software or computer output on the premises that may relate to compliance with this Act;

(i)

without payment, make copies of or take extracts from any such document, computer, computer program, computer software or computer output;

(j)

take onto the premises such equipment and materials as the authorised officer requires for the purpose of exercising any power under this section;

(k)

without payment, take possession of any thing on the premises where, in the opinion of the authorised officer —(i)

the examination, inspection, checking, copying of or extraction from any part of such thing cannot reasonably be performed without taking possession;

(ii)

such thing may be interfered with or destroyed unless possession is taken; or

(iii)

such thing may be required as evidence in proceedings for a contravention of this Act or in proceedings for the recovery of any tax or penalty or in proceedings by way of an appeal against an assessment.

(2) An authorised officer may, in addition to the powers in subsection (1) —(a)

require any person who is able to operate any thing at the premises to do so for the purpose of enabling the authorised officer to ascertain whether it, or a disc, tape or other storage device that can be used with or is associated with it, contains information that is relevant to assessing compliance with this Act;

(b)

if such information is found in exercise of the power in paragraph (a) —(i)

require the information to be provided in documentary form, and keep or copy the documents so provided; or

(ii)

transfer, or require the transfer of, the information to a disc, tape or other storage device, and remove it from the premises; and

(c)

in respect of any thing that the authorised officer takes possession of, require any person at the premises to provide the authorised officer with or grant the authorised officer access to any information, code, software or technology required to operate or access data contained in such thing, or to retransform, unscramble or decrypt data contained in such thing into readable and comprehensive format or text.

(3) A person who, without reasonable excuse, fails, neglects or refuses to comply with a requirement of an authorised officer under this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both and, in the case of a continuing offence, to a further fine not exceeding $100 for every day or part of a day during which the offence continues after conviction.