(1) This section applies to a police officer in relation to a thing seized under this part if—
(a) the reason for the thing's seizure no longer exists or it is decided that the thing is not to be used in evidence; or
(b) if the thing was seized under section 224 (Searches of vehicles without search warrant in emergency situations)—the period of 60 days after the day of the thing's seizure ends.
(2) The police officer must take reasonable steps to return the thing to the person from whom it was seized or to the owner if that person is not entitled to possess it.
(3) However, the police officer does not have to take those steps if—
(a) if subsection (1) (b) applies—
(i) a proceeding in relation to which the thing might provide evidence has been begun before the end of the 60-day period and has not been finalised (including an appeal to a court in relation to the proceeding); or
(ii) an order is in force under section 228 (Keeping things for further period); or
(b) if subsection (1) (a) or (b) applies—the police officer is otherwise authorised (by a law, or an order of a court, of the Territory, the Commonwealth, a State or another Territory) to keep, destroy or dispose of the thing; or
(c) the thing is forfeited or forfeitable to the Territory, the Commonwealth or a State or is the subject of a dispute about ownership.