Queensland Consolidated Acts Queensland Consolidated Acts(1) The commissioner must ensure the retained thing is returned to its owner—
(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.
(2) However, the commissioner may retain a document for which tax is payable under a tax law until the tax is paid in full.