Power to take samples authorises authorised officers to remove goods samples from taxable persons with a mandatory receipt requirement Section 154 empowers the Commissioner or an authorised officer to take physical samples of goods from a taxable person's possession when necessary and ... Summary
Power to take samples authorises authorised officers to remove goods samples from taxable persons with a mandatory receipt requirement
Section 154 empowers the Commissioner or an authorised officer to take physical samples of goods from a taxable person's possession when necessary and requires the officer to provide a receipt for any samples taken.
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