44
NO. 23 OF 2018
- (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.
