Document ID: chunk:federal_register_of_legislation:C2004A02473:body:0:p3
Version: federal_register_of_legislation:C2004A02473
Segment Type: other
Provision Reference: 
Character Range: 4902–7532

(1) shall state that the person laying the information suspects that there are on particular premises in the Territory books the production of which has been required under section 8 or under a provision of a law of a participating State or of a participating Territory that corresponds with section 8 and which have not been produced in compliance with that requirement and shall specify the grounds on which the person so suspects.
"(2a) Where a magistrate issues a warrant under sub-section (1), he shall state on the information laid under that sub-section—
    (a) which of the grounds set out in the information as required by sub-section (2) he has relied on to justify the issue of the warrant; and
    (b) particulars of any other grounds relied on by him to justify the issue of the warrant.

"(2b) There shall be stated in a warrant issued under this section—
    (a) whether entry is authorized to be made at any time of the day or night or during specified hours of the day or night; and
    (b) a date, being a date not later than 7 days after the date of issue of the warrant, upon which the warrant ceases to have effect.".

Offences
8. Section 10 of the Principal Act is amended by omitting sub-section (5) and substituting the following sub-section:
"(5) A person is not excused from making a statement providing an explanation as to any matter relating to the compilation of any books or as to any matter to which any books relate pursuant to a requirement made of him in accordance with section 8 or 9 on the ground that the statement might tend to incriminate him but, where the person claims before making a statement that the statement might tend to incriminate him, the statement is not admissible in evidence against him in criminal proceedings other than proceedings under this section.".

Copies or extracts of books to be admitted in evidence
9. Section 10a of the Principal Act is amended by omitting from sub-section (3) "Commissioner or".

Privilege
10. Section 11 of the Principal Act is amended by omitting the penalty and substituting the following sub-section and penalty:
"(2) Where—
    (a) under section 8 or 9, the Commission, or a person authorized by the Commission, requires a duly qualified legal practitioner to make a statement providing an explanation as to any matter relating to the compilation of books or as to any matter to which books relate; and
    (b) the legal practitioner is not able to make that statement without disclosing a privileged communication made by or on behalf of or to the legal practitioner in his capacity as a legal practitioner,
the legal practitioner is