(1) A police officer or a person who claims to be the owner of any firearm or ammunition surrendered or seized under this Act may apply to a magistrate for an order under this section.(2) A magistrate may order that the firearm or ammunition(a) is forfeited to the Crown; or(b) is to be returned to the person claiming to be the owner of the firearm or ammunition; or(c) is to be disposed of in any manner the magistrate determines.(2A) A magistrate may make an order under subsection (2)(a) if satisfied that (a) the owner of the firearm or ammunition (i) is not authorised by or under this Act to be in possession of the firearm or ammunition; and(ii) has failed to provide an alternative method of disposal for the firearm or ammunition within a reasonable time; or(b) the whereabouts of the owner of the firearm or ammunition has not been, and is not likely to be, ascertained by reasonable inquiry; or(c) the owner of the firearm or ammunition has failed to comply with the requirements of this Act in relation to that firearm or ammunition.(2B) If a person is convicted of an offence against any one or more of the following provisions, the firearm used in relation to the offence is to be forfeited to the Crown:(a) section 111 ;(b) section 112 ;(c) section 113(2) ;(d) section 114 ;(e) section 14B(2A)(a) of the Police Offences Act 1935 .(3) If a person is convicted of an offence under Part 5 in respect of which any firearm or ammunition has been seized under section 88 , the court, in addition to imposing any other penalty, may order that the seized firearm or ammunition is forfeited to the Crown.(3A) Any firearm or ammunition forfeited to the Crown under subsection (3) is to be disposed of as the Commissioner determines.(4) . . . . . . . .(5) The Auditor-General is to arrange for an independent audit of all firearms or ammunition disposed of under this Act to be carried out once every year.(6) A report of any audit carried out under subsection (5) is to be tabled in both Houses of Parliament.(7) In this section ammunition includes a projectile falling within paragraph (b) of the definition of ordnance in section 3 ;firearm includes a weapon falling within paragraph (a) of the definition of ordnance in section 3 .