Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 98

98 Receipt for retained thing

(1) The commissioner or investigator must, as soon as practicable, give a receipt for the retained thing to the person from whom it was received or seized.

(2) However, if, under section 97 (2) , the retained thing is seized by the investigator and for any reason it is not practicable for the investigator to comply with subsection (1) , the investigator must leave the receipt at the place of seizure in a conspicuous position and in a reasonably secure way.

(3) A receipt must—

(a) state the date the thing is given to, or seized by, the commissioner or investigator; and

(b) describe generally the thing given or seized and its condition.

(4) This section does not apply to a retained thing if it is impracticable or would be unreasonable to give the receipt because of the thing’s nature, condition or value.