53When documents and things must be returned

53  When documents and things must be returned

 (1) This section applies if the Commissioner is satisfied that a document or thing:

 (a) produced to the Commissioner under section 31 or 33; or

 (b) otherwise given to the Commissioner for the purpose of assisting in the performance of the Commissioner’s functions or exercise of the Commissioner’s powers;

is not required (or is no longer required) for the purposes of the performance or exercise of any of the Commissioner’s functions or powers.

 (2) The Commissioner must take reasonable steps to return the document or thing to the person from whom it was received, or to the owner if that person is not entitled to possess it.

 (3) However, the Commissioner does not have to take those steps if:

 (a) possession of the document or thing by a person could constitute an offence; or

 (b) the document or thing 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 document or thing is forfeited or forfeitable to the Commonwealth or is the subject of a dispute as to ownership.