A POCA search warrant in relation to a foreign serious offence must state that the warrant authorises the seizure of property or a thing found by an authorised officer, or a person assisting in relation to the warrant, in the course of the search if the authorised officer or person assisting believes on reasonable grounds that:
(a) the property or thing:
(i) is tainted property of the foreign serious offence that is not of a kind specified in the warrant; or
(ii) is evidential material relating to the foreign serious offence that is not of a kind specified in the warrant; or
(iii) is tainted property of, or evidential material relating to, another foreign serious offence in relation to which a POCA search warrant is in force; or
(iv) is relevant to a criminal proceeding in respect of the foreign serious offence in the foreign country that requested the assistance referred to in section 34ZG in relation to that offence; or
(v) will afford evidence as to the commission of an Australian criminal offence; and
(b) the seizure of the property or thing is necessary to prevent its concealment, loss or destruction or its use in committing an offence.
Note: Subject to paragraph 34ZB(3)(d), the POCA search warrant must also state the matters set out in section 227 of the Proceeds of Crimes Act.