- (ii) is in or on the premises and the use of which for that purpose has been agreed in writing by the occupier of the premises,
- and to remove the disk, tape or other storage device from the premises.
(4) The power under subsection (2)(f) to seize any thing under warrant includes the power to seize any thing which is similarly so found that is not evidential material of the kind specified in the warrant if—
- (a) in the course of searching for the kind of evidential material specified in the warrant, the police officer or enforcement official finds the thing; and
- (b) the thing is evidential material for another offence under this Act or the Regulations.
(5) Section 65K of the Income Tax Act 1947 applies, with the necessary modifications, to any document or thing provided or seized under this section as if the document or thing were provided or seized under section 65A or 65B of that Act.
(6) The Commissioner or an enforcement official may be assisted by other individuals in exercising enforcement powers under this section or section 26 if that assistance is necessary and reasonable.
Power to obtain information
26.—(1) The Commissioner or an enforcement official may by written notice require any person to provide, within a reasonable period specified in the notice, and in such form and manner as may be specified in the notice, any document or information which—
- (a) relates to any taxable gambling undertaking, taxable gaming revenue or any other matter which the Commissioner or enforcement official considers necessary for an enforcement purpose; and
- (b) is—
- (i) within the knowledge of that person; or
- (ii) in the custody or under the control of that person.
