Division 2 Powers of investigation

36   Chief Commissioner may carry out authorised investigation

(1)  The Chief Commissioner may carry out an authorised investigation for the purposes of this Act.

(2)  In this Division, an authorised investigation is an investigation to determine:

(a)  whether a claim under this Act has been properly made, or

(b)  whether an objection to a decision made under this Act should be upheld, or

(c)  whether a claimant to whom, or for whose benefit, a rebate has been paid under this Act was eligible for the rebate, or

(d)  any other matter reasonably related to the administration of this Act.

37   Powers in connection with authorised investigation

(1)  For the purposes of an authorised investigation, the Chief Commissioner may, by written notice, require a person:

(a)  to give the Chief Commissioner written information specified in the notice, or

(b)  to attend at a specified time and place before the Chief Commissioner or an authorised officer to answer questions relevant to the investigation, or

(c)  to produce any document to the Chief Commissioner at a specified time and place.

(2)  A specified time and place for the attendance of a person, or the production of a document, must be a time and place that is reasonable in the circumstances.

(3)  The Chief Commissioner may require that information given, or to be given, under this section be verified on oath or by statutory declaration.

38   Access to public records without fee

The Chief Commissioner is entitled, for the purposes of an authorised investigation, to inspect and take copies of any public record kept under an Act or law of this State without payment of any fee that would be payable but for this section.

39   Power of entry to premises

(1)  The Chief Commissioner may enter and remain on premises if the Chief Commissioner has reason to believe or suspect that there are documents at the premises that are relevant to the administration of this Act.

(2)  Entry may be made at any reasonable time.

(3)  The power of an authorised officer to enter premises may not be exercised unless the authorised officer has a written delegation covering entry issued by the Chief Commissioner and produces it if requested to do so by the owner or occupier of the premises, or a person in physical occupation of the premises.

(4)  Before the Chief Commissioner or an authorised officer enters premises under this Act, the Chief Commissioner or authorised officer must give the owner or occupier of the premises, or a person in physical occupation of the premises, reasonable notice of the intention to enter unless:

(a)  entry is made with the consent of the owner, occupier or person, or

(b)  the giving of notice would, in the opinion of the Chief Commissioner or authorised officer, defeat the purpose for which it is intended to enter the premises.

(5)  The powers of entry and inspection conferred by this Part are not exercisable in relation to premises or a part of premises used for residential purposes except:

(a)  with the consent of the owner or occupier of the premises or part, or a person in physical occupation of the premises or part, or

(b)  under the authority conferred by a search warrant.

40   Functions exercisable on entry

(1)  The Chief Commissioner or an authorised officer who has entered premises in accordance with this Division may:

(a)  require any person at those premises to produce any documents in the custody or possession or under the control of the person (including a written document that reproduces in an understandable form information stored by computer, microfilm or other means or process), and

(b)  require any person at those premises to answer questions or otherwise furnish information, and

(c)  require the owner or occupier of the premises, or any person physically in occupation of the premises, to provide the Chief Commissioner or authorised officer with such assistance and facilities as are reasonably necessary to enable the Chief Commissioner or authorised officer to exercise the functions of the Chief Commissioner or an authorised officer under this Part.

(2)  A receipt is to be issued for anything removed.

41   Use and inspection of documents

(1)  The Chief Commissioner or an authorised officer may take and retain possession of any document provided or produced to the Chief Commissioner or authorised officer under this Part for the purpose of:

(a)  inspecting the document, or

(b)  taking copies of, or extracts of and notes from, the document.

(2)  However, if the document was provided or produced to the Chief Commissioner or authorised officer on the premises where it is normally kept, the Chief Commissioner or authorised officer may remove it from those premises only:

(a)  with the consent of the owner or occupier of the premises, or

(b)  if it is not practicable to inspect or copy or take extracts or notes from the document on the premises.

(3)  The Chief Commissioner or authorised officer may retain possession of the document for a reasonable period, but not exceeding 28 days without the consent of the person entitled to it.

(4)  The Chief Commissioner or authorised officer must permit a person who would be entitled to inspect the document if it were not in the possession of the Chief Commissioner or authorised officer to inspect the document at any reasonable time.

(5)  Nothing in this section prejudices a lien a person has on the document.

42   Search warrant

(1)  The Chief Commissioner or an authorised officer under this Act may apply to an authorised officer under the Law Enforcement (Powers and Responsibilities) Act 2002 for a warrant to search any premises if the Chief Commissioner or the authorised officer under this Act has reasonable grounds to believe that there is on the premises any document relevant to the administration of this Act.

(2)  An authorised officer under the Law Enforcement (Powers and Responsibilities) Act 2002 to whom the application is made may, if satisfied that there are reasonable grounds for doing so, issue a search warrant authorising the Chief Commissioner or authorised officer under this Act to enter and search the premises.

(3)  This section does not limit any power conferred on the Chief Commissioner or an authorised officer by another provision of this Part.

43   Obstruction or failure to comply

(1)  A person must not:

(a)  prevent the Chief Commissioner or an authorised officer from exercising a function under this Part, or

(b)  hinder or obstruct the Chief Commissioner or an authorised officer in the exercise of such a function, or

(c)  without reasonable excuse, refuse or fail to comply with a requirement made by the Chief Commissioner or an authorised officer under this Part.

Maximum penalty: 100 penalty units.

(2)  A person is not guilty of an offence under this section arising from the entry of the Chief Commissioner or an authorised officer onto premises unless it is established that, at the material time, the Chief Commissioner or the authorised officer:

(a)  identified himself or herself as the Chief Commissioner or an authorised officer, and

(b)  warned the person that a failure to comply with the requirement may constitute an offence.

44   Defence of reasonable compliance

A person is not guilty of an offence under this Part if the court hearing the charge is satisfied that:

(a)  the defendant could not, by the exercise of reasonable diligence, have complied with the requirement to which the charge relates, or

(b)  the defendant complied with the requirement to the extent of his or her ability to do so.

45   Functions may be exercised concurrently with functions under other taxation legislation

(1)  The functions conferred on the Chief Commissioner or an authorised officer by this Part with respect to an authorised investigation may be exercised concurrently with any functions conferred on the Chief Commissioner or authorised officer by any other taxation legislation.

(2)  In particular, an authorised investigation under this Part may be conducted in conjunction with any investigation or audit conducted under the other taxation legislation.

(3)  A person who enters premises under other taxation legislation may exercise on the premises any function the person would have under this Act if the premises had been entered under this Act.

(4)  This section applies despite section 71 of the Taxation Administration Act 1996.

(5)  In this section:

other taxation legislation means:

(a)  the Taxation Administration Act 1996, or

(b)  the Payroll Tax Rebate Scheme (Jobs Action Plan) Act 2011.