THE Tax Office has been given a ''tick of approval'' to break into homes, cars and workplaces where it believes documents are at risk of being destroyed.

The visits, which involve locksmiths and do not need court-issued warrants, have received the all-clear from the Ombudsman after an investigation in which his staff accompanied 100 tax officers on a co-ordinated raid on homes, cars and workplaces in four states.

Ombudsman John McMillan said at each site the officers flashed ''wallet authorities'' and provided the people they met with signed approvals and a brochure about tax law.

''The ATO officers advised the building occupiers that they were under no obligation to answer any questions other than those regarding the location of the documents. The building occupiers elected to answer all questions freely,'' the report says.