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(1) Where a tax officer has reason to believe that a person

(a) has committed an offence under a tax law,

(b) will abscond before the person is prosecuted for an offence under a tax law, or

(c) will destroy, tamper with or otherwise dispose of evidence of an offence under a tax law, the tax officer shall apply to a magistrate for an order authorising that tax officer to take any of the actions set out in subsection (2).

(2) Where the magistrate is satisfied that there is a serious risk to the collection of tax or the administration of justice, the magistrate may make an order authorising the tax officer, with the assistance of the police, to

(a) enter a premises or place and distrain assets that may reasonably provide evidence that an offence has been committed under a tax law;

(b) distrain and search a premises, place, vehicle or other asset on or in which the tax officer believes on reasonable grounds that there is evidence of an offence under a tax law;

(c) interrogate and search or cause to be interrogated and searched a person who the tax officer believes on reasonable grounds has committed an offence under a tax law or is in possession of assets mentioned in paragraph (a);

(d) arrest a person who the tax officer believes on reasonable grounds has committed an offence under a tax law; or

(e) use reasonable force for the purpose of the preceding paragraphs including by way of breaking into a premises, place or asset that may reasonably contain evidence referred to in paragraph (a).

(3) Where an asset is distrained under subsection (2), the tax officer shall

(a) serve a written notice on the possessor of the asset and, where there is more than one possessor, service on a single possessor is sufficient; or

(b) leave the notice at the premises or place where the restraining takes place, if the possessor of the asset is not available.

(4) The notice served under subsection (3) shall

(a) identify and list the assets distrained;

(b) state that the assets have been distrained under this section;

(c) state the reason for the distraint; and

(d) set out the terms for release, including terms relating to security required and disposal of the seized assets.

(5) A tax officer shall, immediately send a person arrested under this section to the nearest police office.

(6) A person may be searched under paragraph (2)(c) only by a person of the same sex.

(7) A tax officer may exercise any power granted by a magistrate under this section in conjunction with other powers of the tax officer, including those granted by sections 33 and 35.