Sales Tax Act 2018 · Updated to 1 Jan 2025 · Part X · Enforcement
66. Magistrate may issue search warrant
Feedback & supportWhenever it appears to any Magistrate, upon written information upon oath and after any inquiry which he may think necessary, that there is reasonable cause to believe that in any place, premises or conveyance, there are concealed or deposited any goods, documents, articles or things which may afford evidence of the commission of an offence under this Act, the Magistrate may issue a warrant authorizing any senior officer of sales tax named therein, at any time and with or without assistance—
conveyance
“conveyance” includes any vessel, train, vehicle, aircraft or any other means of transport by which persons or goods can be carried;
to enter the place, premises or conveyance and to search for and seize the goods, documents, articles or things; and
to arrest any person being in the place, premises or conveyance in whose possession the goods, documents, articles or things are found or who may reasonably be suspected as having concealed or deposited such goods, documents, articles or things.
The senior officer of sales tax authorized under subsection (1)
senior officer of sales tax
“senior officer of sales tax” means any senior officer of customs as defined in subsection 2(1) of the Customs Act 1967;
may, if it is necessary so to do—
break open any outer or inner door of the place, premises or conveyance and enter every part thereof, if necessary forcibly;
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remove by force any obstruction to the entry to search or to seize as he is empowered to effect; and
detain every person found in the place, premises or conveyance until the search has been completed.