Taxation Administration Act 2001

The commissioner or investigator must, as soon as practicable, give a receipt for the retained thing to the person from whom it was received or seized.

However, if, under section 97(2), the retained thing is seized by the investigator and for any reason it is not practicable for the investigator to comply with subsection (1), the investigator must leave the receipt at the place of seizure in a conspicuous position and in a reasonably secure way.

A receipt must—

state the date the thing is given to, or seized by, the commissioner or investigator; and

describe generally the thing given or seized and its condition.

This section does not apply to a retained thing if it is impracticable or would be unreasonable to give the receipt because of the thing’s nature, condition or value.