Investigations
The powers of investigation in the Taxation Administration Act 1996 are consistent with NSW Government policy on investigation and rights of access to premises and records. The requirements of the office must be set out in a written notice. The notice may require a person to provide information or evidence or to attend and give evidence.
The office has the power to obtain a warrant to search premises and seize records, information, equipment or evidence. Access to residential premises may only be obtained with the agreement of the owner or under the authority of a search warrant. A search warrant will only be executed by a police officer.
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Last updated: 09-May-2008
