7 Sept 2012
TAUBER & ORS V THE COMMISSIONER OF INLAND REVENUE COA CA564/2011
- Citation
- COA CA564/2011
- Court
- Court of Appeal
Sections 16(4) and 16C(2) require that a judicial officer be satisfied, having regard to all the circumstances and on reasonable grounds, that physical access to a private dwelling or removal and retention of documents is reasonably required to enable the Commissioner's functions; applied here the unredacted affidavit provided sufficient grounds and the warrants were lawfully issued, so the appeal is dismissed.