99A
CurrentTesting of seized thing for royalty law
Part 7Investigations
Division 2Investigations under tax laws
Subdivision 5Provisions about seizing and retaining things
99A Testing of seized thing for royalty law
(1)
This section applies only for the administration or enforcement of—
(a)
a royalty law; or
(b)
a law declared to be a recognised law under section 78(1)(a)(ii).
(2)
If an investigator considers a thing seized under section 97 is a mineral or petroleum, the investigator may carry out, or arrange to have carried out, a scientific or other test on a sample of the thing.
(3)
The testing may have the effect of destroying the thing.
(4)
Section 99(1) does not apply in relation to a thing seized and tested under this section.
This Act’s bill:Explanatory memorandum
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