Taxation Administration Act 1997

This section applies to—

a document or thing provided or produced to the Commissioner or an authorised officer;

a document or thing seized by an authorised officer under section 76;

anything else seized by an authorised officer under this Division (other than under a search warrant).

The Commissioner or an authorised officer must take reasonable steps to return a document or thing to which this section applies to the person who provided or produced it, or from whom it was seized, if the reason for its provision, production or seizure no longer exists.

If the document or thing has not been returned before the end of the retention period, the Commissioner or authorised officer must take reasonable steps to return it unless—

proceedings have commenced within the retention period and those proceedings (including any appeal) have not been completed; or

a court makes an order under section 85 extending the retention period.

If, after taking reasonable steps, the Commissioner or authorised officer is unable to return the document or thing, he or she may dispose of or destroy it.

This section does not apply to a document that is a copy of another document unless the person from whom it was obtained requests its return in writing before or at the time it is provided, produced or seized.