(1) On the finding of guilt of a person for an offence against this Act, any dangerous drug or precursor in respect of which the finding of guilt is made is forfeited to the Crown.
(2) Where a person charged with an offence against this Act is tried but not found guilty of any offence on the charge, the court before which the person was charged may order that a dangerous drug or precursor, or thing alleged to be a dangerous drug or precursor, in respect of which the offence was alleged to have been committed be forfeited to the Crown and on the order being so made it is forfeited accordingly.
(3) Where a person is found guilty of an offence against this Act, the court by which the person is found guilty may, on application to it made on behalf of the Crown, order that any vehicle, vessel, aircraft, other conveyance, money, money's worth, valuable security, acknowledgement, note or other thing that relates to that offence be forfeited to the Crown.
(4) Where an application referred to in subsection (3) is made, a person who has an interest in the vehicle, vessel, aircraft, other conveyance, money, money's worth, valuable security, acknowledgement, note or other thing to which the application relates is entitled to:
(a) such notice of the application as the court thinks fit; and
(b) to appear and be heard on the application.
(5) Where any vehicle, vessel, aircraft, other conveyance, money, money's worth, valuable security, acknowledgement, note or other thing that is liable to forfeiture under subsection (2) or (3) is received or acquired by a person who was not a party to the commission of the offence by virtue of which it is liable to forfeiture, an order for its forfeiture may be made unless that person proves that he or she:
(a) gave valuable consideration for it; and
(b) at the time of receiving or acquiring it had no reason to suspect the circumstances by virtue of which it is liable to forfeiture.
(6) A court empowered under this section to order the forfeiture of any vehicle, vessel, aircraft, other conveyance, money, money's worth, valuable security, acknowledgement, note or other thing may order that it be released or returned to a person referred to in subsection (5) or any other person.
(7) Where an order is made under subsection (3), a person referred to in subsection (5) may appeal against the order of the court as if the person were a defendant.
(8) A person who is in possession of money or any other thing that is ordered to be forfeited under subsection (3) must, immediately on production to the person of a copy of the order made under subsection (3), pay the money or deliver the thing to the Crown.
(8A) A person commits an offence if:
(a) the person intentionally engages in conduct; and
(b) the conduct results in a contravention of subsection (8) and the person is reckless in relation to the result.
Maximum penalty: 200 penalty units or imprisonment for 2 years.
(9) On payment or delivery being made in accordance with subsection (8), the liability to the person found guilty, or to any other person, of the person making the payment or delivery is, to the extent of that payment or delivery, discharged.
(10) A thing forfeited to the Crown under this section shall be dealt with in such manner as the Minister directs.
(11) Where a court makes an order under subsection (3), the Supreme Court Judge or Local Court Judge constituting the court shall make and sign a minute or memorandum of the order.
(12) A minute or memorandum of an order made under subsection (11) has the force and effect of a judgment of the court and the like proceedings (including proceedings in bankruptcy) may be taken on the minute or memorandum as if the order had been a judgment of the court:
(a) in favour of the Crown (as plaintiff and the owner of the forfeited vehicle, vessel, aircraft, other conveyance, money, money's worth, valuable security, acknowledgement, note or other thing); and
(b) against the person found guilty as defendant.
(13) For the purposes of this section, any vehicle, vessel, aircraft, other conveyance, money, money's worth, valuable security, acknowledgement, note or other thing shall be taken to relate to an offence if it:
(a) is an article referred to in section 120BA of the Police Administration Act 1978 ;
(b) was used in the commission of an offence against this Act;
(c) was received or acquired directly or indirectly as or from the proceeds or part of the proceeds of the sale of a dangerous drug, precursor; or
(d) entitles a person, or is evidence that a person is entitled, to receive money or money's worth as the proceeds or part of the proceeds of the sale of a dangerous drug or precursor,
whether or not the money, money's worth, valuable security, acknowledgement, note or other thing is or was at any time owned by or in the possession of the person found guilty.