s 99
In forceReturn of retained thing
Part 7Investigations
Division 2Investigations under tax laws
Subdivision 5Provisions about seizing and retaining things
99 Return of retained thing
(1)
The commissioner must ensure the retained thing is returned to its owner—
(a)
at the end of 6 months after the date mentioned in section 98(3)(a); or
(b)
if a proceeding under a tax law involving the thing is started within the 6 months—at the end of the proceeding and any appeal from the proceeding.
(2)
However, the commissioner may retain a document for which tax is payable under a tax law until the tax is paid in full.
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