419Compensation for damaged or destroyed goods

419  Compensation for damaged or destroyed goods  (1) The Secretary may, if the Secretary considers it appropriate to do so, approve the payment of a reasonable amount of compensation under this section in respect of:  (a) goods that are damaged by a person in the course of performing functions or duties, or exercising powers, under this Act; or  (b) goods that are destroyed under this Act. Note 1: Compensation is not payable unless a claim is made by or on behalf of the owner of the goods (see subsection 420(3)). Note 2: The amount of compensation is the amount prescribed by, or determined in accordance with, the rules (see subsection 420(5)). Note 3: If the Secretary does not approve the payment of a reasonable amount of compensation under this section, the owner of the goods may be entitled to compensation under section 425 (compensation for acquisition of property). Exceptions  (2) The Secretary must not approve the payment of compensation under subsection (1) in respect of goods that are damaged:  (a) as a result of samples of the goods being taken:  (i) during an audit conducted in relation to the goods under Part 1 of Chapter 9; or  (ii) during an assessment of the goods carried out under Part 2 of Chapter 9; or  (iii) as permitted by subsection 327(2) or 330(2); or  (b) in any other circumstances prescribed by the rules.