Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 99A

99A Testing of seized thing for royalty law

(1) This section applies only for the administration or enforcement of—

(a) a royalty law; or

(b) a law declared to be a recognised law under section 78 (1) (a) (ii) .

(2) If an investigator considers a thing seized under section 97 is a mineral or petroleum, the investigator may carry out, or arrange to have carried out, a scientific or other test on a sample of the thing.

(3) The testing may have the effect of destroying the thing.

(4) Section 99 (1) does not apply in relation to a thing seized and tested under this section.