Taxes Consolidation Act 1997 section 667E

Authorised officers

Section 667E enables the Department of Agriculture, Food and the Marine to appoint authorised officers to carry out investigations into the operation of registered farm partnerships.

• The Minister may appoint authorised officers, furnish them with warrants of appointment, and revoke appointments at any time.
• Authorised officers may enter and inspect land or premises, examine and copy records, and require persons to provide information or answer questions.
• Entry to a dwelling requires the occupier's consent or a District Court warrant, which must be executed within one month of issue.
• Where serious obstruction is anticipated, an authorised officer may be accompanied by other officers or persons authorised by the Minister.