(1)  If the Commissioner sells a vehicle under section 37ZH or 37ZI , the proceeds of the sale of the vehicle are to be paid as follows:

(a) firstly, in payment of the expenses of the sale;

(b) secondly, in payment of the costs of and incidental to confiscating and keeping the vehicle;

(c) thirdly, if there is an amount owing to a person under a security interest registered for the vehicle under the Personal Property Securities Act 2009 of the Commonwealth, in payment of the amount owing to the holder of the security interest;

(d) fourthly –

(i) if the vehicle is sold under section 37ZH , to the owner; or

(ii) if the vehicle is sold under section 37ZI , to the Public Account.

(2)  Compensation is not recoverable against the Crown in relation to a payment made under this section.