Commonwealth Consolidated Acts

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EXCISE ACT 1901 - SECT 107GB

Retaining evidential material of goods immediately disposed of

             (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.

             (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.

             (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.

             (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.



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