Excise Act 1901

PART IX - OFFICERS  

Division 1A - Search and seizure  

Subdivision G - Miscellaneous  

SECTION 107GB   RETAINING EVIDENTIAL MATERIAL OF GOODS IMMEDIATELY DISPOSED OF  

107GB(1)    
If goods are dealt with under section 107FJ , the CEO must ensure that, before the goods are so dealt with:

(a) a sample of the goods is taken in accordance with subsection (2); and

(b) a written record of the goods is made.

107GB(2)    
An officer taking a sample of goods for the purposes of subsection (1) must, in the presence of another officer:

(a) divide the sample into 3 equal parts; and

(b) mark and securely seal each part; and

(c) retain one part for examination by an analyst appointed under section 107GC ; and

(d) retain one part for further examination, if necessary; and

(e) retain one part for delivery for further examination by a person nominated under subsection (4), in the event that the owner of the goods requests further examination.

107GB(3)    
A sample taken (other than of perishable goods) or a record made under subsection (1) must be retained until the later of:

(a) the end of the period of 3 years from the day the sample is taken or the record made; or

(b) if proceedings are commenced in relation to those goods - the proceedings are completed.

107GB(4)    
If an owner of goods dealt with under section 107FJ requests further examination of a sample of the goods, that further examination is to be performed by a person nominated by the owner who is, in the CEO's opinion, suitably qualified for the task.