640. Powers to inspect business premises etc.

An officer of Revenue and Customs may enter a person's business premises1 and inspect them, and business assets2 and business documents3 that are on them, if the inspection is reasonably required for the purpose of checking that person's tax position4.

An officer of Revenue and Customs may enter business premises of an involved third party5 and inspect: (1) the premises; (2) business assets that are on the premises; and (3) relevant documents that are on the premises, if the inspection is reasonably required by the officer for the purpose of checking the position of any person or class of persons