Inspectors may be assisted by other persons
(1) When exercising monitoring powers, an inspector may be assisted by other persons in exercising powers or performing functions or duties under this Part, if that assistance is necessary and reasonable. A person giving such assistance is a person assisting the inspector.
Powers, functions and duties of a person assisting the inspector
(2) A person assisting the inspector:
(a) may enter the premises; and
(b) may exercise powers and perform functions and duties under this Part for the purposes of assisting the inspector to determine whether:
(i) this Act, or the Collection Act, has been, or is being, complied with; or
(ii) information provided under this Act, or the Collection Act, is correct; or
(iii) levy is payable under the Collection Act; and
(c) must do so in accordance with a direction given to the person assisting by the inspector.
(3) A power exercised by a person assisting the inspector as mentioned in subsection (2) is taken for all purposes to have been exercised by the inspector.
(4) A function or duty performed by a person assisting the inspector as mentioned in subsection (2) is taken for all purposes to have been performed by the inspector.
(5) If a direction is given under paragraph (2)(c) in writing, the direction is not a legislative instrument.