(1) This section amends the Tax Administration Act 1994.
(1A) Section 3(1) is amended by repealing the definition of judicial officer and substituting the following definition:
“issuing officer is defined in sections 16(7) and 16C(8) for the purposes of those sections”.
(1B) Section 16(2) is amended by omitting “The occupier of land” and substituting “Despite section 101(3)(b)(ii) of the Search and Surveillance Act 2009, the occupier of land”.
“The occupier of land”
“Despite section 101(3)(b)(ii) of the Search and Surveillance Act 2009, the occupier of land”
(2) Section 16(4) is amended by omitting “A judicial officer who, on written application made on oath” and substituting “An issuing officer who, on application made in the manner provided for an application for a search warrant in subpart 2 of Part 4 of the Search and Surveillance Act 2009”.
“A judicial officer who, on written application made on oath”
“An issuing officer who, on application made in the manner provided for an application for a search warrant in subpart 2 of Part 4 of the Search and Surveillance Act 2009”
(3) Section 16(5)(c) is amended by omitting “judicial officer” and substituting “issuing officer”.
“judicial officer”
“issuing officer”
(3) Section 16(5) is amended by repealing paragraph (c) and substituting the following paragraph:
“(c) is valid for a period not exceeding 14 days from the date of its issue or a period not exceeding 30 days from the date of its issue if the issuing officer is satisfied that a period of longer than 14 days is necessary for execution; and”.
(3A) Section 16 is amended by inserting the following subsection after subsection (6):
“(6A) The provisions of subparts 1, 2, 3, 6, 8, and 9 of Part 4 of the Search and Surveillance Act 2009 (except sections 114, 115, and 125(4)) apply.”
(4) Section 16(7) is amended by omitting the definition of judicial officer and substituting the following definition:
“issuing officer has the same meaning as in section 3 of the Search and Surveillance Act 2009”.
(5) Section 16C(2) is amended by—
(a) omitting “A judicial officer” and substituting “An issuing officer”; and
“A judicial officer”
“An issuing officer”
(b) omitting “on written application made on oath, the judicial officer” and substituting “on application made in the manner provided for an application for a search warrant in subpart 2 of Part 4 of the Search and Surveillance Act 2009, the issuing officer”.
“on written application made on oath, the judicial officer”
“on application made in the manner provided for an application for a search warrant in subpart 2 of Part 4 of the Search and Surveillance Act 2009, the issuing officer”
(6) Section 16C is amended by repealing subsection (8) and substituting the following subsection:
“(8) In this section, issuing officer has the same meaning as in section 3 of the Search and Surveillance Act 2009.”
(6) Section 16C is amended by repealing subsection (8) and substituting the following subsections:
“(8) The provisions of subparts 1, 2, 3, 6, 8, and 9 of Part 4 of the Search and Surveillance Act 2009 (except sections 114, 115, and 125(4)) apply.“(9) In this section, issuing officer has the same meaning as in section 3 of the Search and Surveillance Act 2009.”
“(8) The provisions of subparts 1, 2, 3, 6, 8, and 9 of Part 4 of the Search and Surveillance Act 2009 (except sections 114, 115, and 125(4)) apply.
“(9) In this section, issuing officer has the same meaning as in section 3 of the Search and Surveillance Act 2009.”
(7) Section 20(1) is amended by omitting “Subject to subsections (2) and (3)” and substituting “Despite anything in the Search and Surveillance Act 2009, but subject to subsections (2) and (3)”.
“Subject to subsections (2) and (3)”
“Despite anything in the Search and Surveillance Act 2009, but subject to subsections (2) and (3)”
(8) Section 20B(1) is amended by omitting “A person” and substituting “Despite anything in the Search and Surveillance Act 2009, a person”.
“A person”
“Despite anything in the Search and Surveillance Act 2009, a person”