Taxation Administration Act 2001
sec.98Receipt for retained thing
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sec.98 Receipt for retained thing
The commissioner or investigator must, as soon as practicable, give a receipt for the retained thing to the person from whom it was received or seized. However, if, under section 97 (2) , the retained thing is seized by the investigator and for any reason it is not practicable for the investigator to comply with subsection (1) , the investigator must leave the receipt at the place of seizure in a conspicuous position and in a reasonably secure way. A receipt must— state the date the thing is given to, or seized by, the commissioner or investigator; and describe generally the thing given or seized and its condition. This section does not apply to a retained thing if it is impracticable or would be unreasonable to give the receipt because of the thing’s nature, condition or value. (sec.98-ssec.1) The commissioner or investigator must, as soon as practicable, give a receipt for the retained thing to the person from whom it was received or seized. (sec.98-ssec.2) However, if, under section 97 (2) , the retained thing is seized by the investigator and for any reason it is not practicable for the investigator to comply with subsection (1) , the investigator must leave the receipt at the place of seizure in a conspicuous position and in a reasonably secure way. (sec.98-ssec.3) A receipt must— state the date the thing is given to, or seized by, the commissioner or investigator; and describe generally the thing given or seized and its condition. (sec.98-ssec.4) This section does not apply to a retained thing if it is impracticable or would be unreasonable to give the receipt because of the thing’s nature, condition or value.
- (a) state the date the thing is given to, or seized by, the commissioner or investigator; and
- (b) describe generally the thing given or seized and its condition.