Commonwealth Consolidated Acts

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When returnable items must be returned--general

             (1)  If the CEO is satisfied that a returnable item is not required (or is no longer required) for a purpose mentioned in section 24AA or for other judicial or administrative review proceedings, the CEO must take reasonable steps to return the item to:

                     (a)  the person from whom the item was seized, or the person who produced the item; or

                     (b)  the owner, if the person mentioned in paragraph (a) is not entitled to possess it.

             (2)  However, the CEO does not have to take those steps if:

                     (a)  either:

                              (i)  the returnable item may be retained because of an order under subsection 24AC(2), or any other order under that subsection has been made in relation to the item; or

                             (ii)  the CEO has applied for such an order and the application has not been determined; or

                     (b)  the returnable item may otherwise be retained, destroyed or disposed of under a law, or an order of a court or tribunal, of the Commonwealth or of a State or a Territory; or

                     (c)  the returnable item is forfeited or forfeitable to the Commonwealth or is the subject of a dispute as to ownership.

             (3)  To avoid doubt, if the returnable item is a document, the CEO is required to take reasonable steps to return the document only if the ACC took possession of that document.

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