Search authorisation for undisclosed income empowers entry, inspection of electronic records, seizure, and requisition of assistance.

Warrant of authorisation issues on the basis of information leading to a reason to believe that a person has failed, or would fail, to produce books of account, documents or electronic information in response to a summons or notice, or is in possession of assets or information relating to undisclosed income or property. The authorised officer is empowered to enter and search the specified premises or conveyance, require technical assistance and access codes for inspection of electronic records, break open locks or override computer access where necessary, search persons suspected of concealing relevant material, examine and copy records, seize books, documents, computer systems or assets other than stock-in-trade, and requisition assistance for execution of the search powers.

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