(1) The Secretary or Australian Border Force Commissioner may dispose of a thing seized under this Division if:
(a) the Secretary or Australian Border Force Commissioner has taken reasonable steps to return the thing to a person; and
(b) either:
(i) the Secretary or Australian Border Force Commissioner has been unable to locate the person; or
(ii) the person has refused to take possession of the thing.
(2) The Secretary or Australian Border Force Commissioner may dispose of the thing in any manner that he or she thinks appropriate.