Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies if an inspector enters premises for the purposes of determining whether:
(a) this Act, or the Collection Act, has been, or is being, complied with; or
(b) information provided under this Act, or the Collection Act, is correct; or
(c) levy is payable under the Collection Act.
(2) If the entry is authorised because the occupier of the premises consented to the entry, the inspector may ask the occupier to answer any questions, and produce any document, relating to:
(a) the operation of this Act or the Collection Act; or
(b) the information.
(3) If the entry is authorised by a monitoring warrant, the inspector may require any person on the premises to answer any questions, and produce any document, relating to:
(a) the operation of this Act or the Collection Act; or
(b) the information.
Offence
(4) A person commits an offence if:
(a) the person is subject to a requirement under subsection (3); and
(b) the person fails to comply with the requirement.
Penalty for contravention of this subsection: 50 penalty units.