Revenue Note for Guidance

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Revenue Note for Guidance

667E Authorised officers

Summary

This section enables the Department of Agriculture, Food and the Marine to appoint authorised officers to carry out investigations into the operation of registered farm partnerships.

Details

Definitions

“relevant statutory provisions” means sections 667C and 667D.

“person in charge” means the owner, the person who controls the activities at that place, the person whom an authorised officer has reason to believe is in control of the activities at that place or the driver of a vehicle.

“place” includes a vehicle or any attachment to a vehicle.

Authorised officers

The Minister may appoint persons to be authorised officers for the purpose of enforcing the provisions dealing with registered farm partnerships, which appointment may be revoked at any time by the Minister.

Powers

An authorised officer is authorised to exercise certain powers for the purpose of the relevant statutory provisions.

An authorised officer is not permitted to enter a dwelling other than with the consent of the occupier or in accordance with a warrant of the District Court issued under subsection (6) authorising such entry.

Where an authorised officer is prevented from entering any place or lands, an application for a warrant of the District Court under subsection (6) may be made authorising such entry.

Warrant

A judge of the District Court may issue a warrant authorising an authorised officer to enter a place or lands within one month from the date of issue of the warrant if the judge is satisfied that there are reasonable grounds for believing that there is information, records or evidence held at the place or lands in relation to the relevant statutory provisions.

Other authorised officers

An authorised office may be accompanied by other authorised officers or persons when performing any of the functions conferred on him or her under the relevant statutory provisions where the officer has reasonable grounds for apprehending any serious obstruction in the performance of those functions.

Relevant Date: Finance Act 2019