(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:
(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.