Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 99

99 Return of retained thing

(1) The commissioner must ensure the retained thing is returned to its owner—

(a) at the end of 6 months after the date mentioned in section 98 (3) (a) ; or

(b) if a proceeding under a tax law involving the thing is started within the 6 months—at the end of the proceeding and any appeal from the proceeding.

(2) However, the commissioner may retain a document for which tax is payable under a tax law until the tax is paid in full.