Heading: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
(1)
Despite anything in any other Act but subject to subsection (2), the Commissioner may access any property or documents for the purpose of inspecting a document, property, process, or matter that the Commissioner considers—
is necessary or relevant for the purposes and principles set out in sections 16 and 16B:
is likely to provide information that would otherwise be required for the purposes of the Inland Revenue Acts and any function lawfully conferred on the Commissioner.
(2)
The Commissioner must not enter a private dwelling to access any property or documents except with the consent of an occupier or under a warrant issued under section 17D.
(3)
Despite section 103(3)(b)(ii) and (7) of the Search and Surveillance Act 2012, the occupier of land, or a building, or a place that the Commissioner enters, or proposes to enter, must—
provide the Commissioner with all reasonable facilities and assistance for the effective exercise of the powers under this section and section 17C; and
answer all proper questions relating to the effective exercise of the powers under this section as, and in the manner, required by the Commissioner.
(4)
A person whose presence at a place is considered by the Commissioner to be necessary for the effective exercise of the powers under this section may accompany the Commissioner to a place.
(5)
In this section, and sections 16, 16B, and 17D,—
property or documents includes—
all lands, buildings, places, or other premises:
a document, whether in the custody or under the control of a public officer, or a body corporate, or any other person
private dwelling means a building or part of a building occupied as residential accommodation, and includes—
a garage, shed, and other building used in connection with the private dwelling; and
any business premises that are, or are within, a private dwelling.
Section 17: replaced, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).