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    <title>Power to take samples.</title>
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    <description>The provision confers a power to take samples on the Commissioner or an officer authorised by the Commissioner to obtain samples of goods from the possession of any taxable person when considered necessary, and requires that a receipt be provided for any samples taken.</description>
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      <title>Power to take samples.</title>
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      <description>The provision confers a power to take samples on the Commissioner or an officer authorised by the Commissioner to obtain samples of goods from the possession of any taxable person when considered necessary, and requires that a receipt be provided for any samples taken.</description>
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