Taxation Administration Act 2001
sec.102Dealing with forfeited thing
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sec.102 Dealing with forfeited thing
On the forfeiture of a retained thing to the State, it becomes the State’s property and may be dealt with by the commissioner as the commissioner considers appropriate. Without limiting subsection (1) , the commissioner may destroy or dispose of the thing. (sec.102-ssec.1) On the forfeiture of a retained thing to the State, it becomes the State’s property and may be dealt with by the commissioner as the commissioner considers appropriate. (sec.102-ssec.2) Without limiting subsection (1) , the commissioner may destroy or dispose of the thing.