39Retention and return of seized documents or things

39 Retention and return of seized documents or things

39 Retention and return of seized documents or things

(1) If an authorised person executing a warrant seizes a document or other thing in accordance with the warrant, the authorised person must if he or she is not a person employed by the AER, give the document or other thing seized to the AER.

(2) The AER must take reasonable steps to return the document or thing to the person from whom it was seized if the reason for its seizure no longer exists.

(3) If the document or thing seized has not been returned within 3 months after it was seized, the AER must take reasonable steps to return it unless—

(a) proceedings for the purpose for which the document or thing was retained have commenced within that 3 month period and those proceedings (including any appeal) have not been completed; or

(b) a magistrate makes an order under section 40 extending the period during which the document or thing may be retained.