Taxation Administration Act 2001
sec.99Return of retained thing
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sec.99 Return of retained thing
The commissioner must ensure the retained thing is returned to its owner— at the end of 6 months after the date mentioned in section 98 (3) (a) ; or if a proceeding under a tax law involving the thing is started within the 6 months—at the end of the proceeding and any appeal from the proceeding. However, the commissioner may retain a document for which tax is payable under a tax law until the tax is paid in full. (sec.99-ssec.1) The commissioner must ensure the retained thing is returned to its owner— at the end of 6 months after the date mentioned in section 98 (3) (a) ; or if a proceeding under a tax law involving the thing is started within the 6 months—at the end of the proceeding and any appeal from the proceeding. (sec.99-ssec.2) However, the commissioner may retain a document for which tax is payable under a tax law until the tax is paid in full.
- (a) at the end of 6 months after the date mentioned in section 98 (3) (a) ; or
- (b) if a proceeding under a tax law involving the thing is started within the 6 months—at the end of the proceeding and any appeal from the proceeding.