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In forceAmended2020 Revised Edition
Contents

Part 16 · Returns

65I. Search of place entered by person sought to be arrested

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Amended

Last amended by an amending law of 2018.

(1)

If an arresting officer has reason to believe that a person to be arrested under section 65F(1) is inside any building or place and demands entry to that building or place, any person who resides in or is in charge of the building or place must allow the arresting officer free entry and provide all reasonable facilities for a search in it.

(2)

If entry to that building or place cannot be gained under subsection (1), it is lawful for the arresting officer to enter and search the building or place.

(3)

After stating his or her authority and purpose and demanding entry to a building or place, the arresting officer who is unable to obtain entry may, for the purposes of subsection (2), break open any outer or inner door or window or use any other reasonable means to gain such entry.

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Part 17

Assessments and Objections

Part 18

Appeals

Part 19

Collection, Recovery and Repayment of Tax

Part 20

Offences and Penalties

Part 20A

Exchange of Information Under Avoidance of Double Taxation Arrangements and Exchange of Information Arrangements

Part 20B

International Agreements to Improve Tax Compliance

Part 21

Miscellaneous

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