Taxation Administration Act 2001
sec.99ATesting of seized thing for royalty law
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sec.99A Testing of seized thing for royalty law
This section applies only for the administration or enforcement of— a royalty law; or a law declared to be a recognised law under section 78 (1) (a) (ii) . If an investigator considers a thing seized under section 97 is a mineral or petroleum, the investigator may carry out, or arrange to have carried out, a scientific or other test on a sample of the thing. The testing may have the effect of destroying the thing. Section 99 (1) does not apply in relation to a thing seized and tested under this section. s 99A ins 2020 No. 30 s 139 (sec.99A-ssec.1) This section applies only for the administration or enforcement of— a royalty law; or a law declared to be a recognised law under section 78 (1) (a) (ii) . (sec.99A-ssec.2) If an investigator considers a thing seized under section 97 is a mineral or petroleum, the investigator may carry out, or arrange to have carried out, a scientific or other test on a sample of the thing. (sec.99A-ssec.3) The testing may have the effect of destroying the thing. (sec.99A-ssec.4) Section 99 (1) does not apply in relation to a thing seized and tested under this section.
- (a) a royalty law; or
- (b) a law declared to be a recognised law under section 78 (1) (a) (ii) .