111When documents and things must be returned

#### 111 When documents and things must be returned (1) This section applies if the Commissioner is satisfied that a document or thing produced under this Act is not required (or is no longer required) for the purposes of: (a) a corruption investigation or any other NACC Act process; or (b) any action taken as a result of a NACC Act process. (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.