Commonwealth Numbered Acts

COAL MINING INDUSTRY (LONG SERVICE LEAVE) PAYROLL LEVY COLLECTION ACT 1992 No. 61 of 1992 - SECT 12

12.(1) This section applies if the Corporation enters into an agreement under
subsection 11(2) authorising the Commissioner of Taxation to perform a
function referred to in subsection 11(1).

(2) An officer of the Commonwealth authorised in writing by the Commissioner
of Taxation to exercise powers under this section is entitled at all
reasonable times to full and free access to all premises and books for the
purpose of performing the function, and for that purpose may make copies of,
or take extracts from, any such book.

(3) An officer is not entitled to enter or remain in or on any premises under
this section if, on being requested by the occupier of the premises for proof
of authority, the officer does not produce his or her authority under
subsection (2).

(4) The occupier of any premises entered or proposed to be entered by an
officer under subsection (2) must provide the officer with all reasonable
facilities and assistance for the effective exercise of powers under this
section. Penalty: $3,000.