Confiscation of goods and conveyances: option to pay fine in lieu, with continued tax and penalty liability. Confiscation is authorised for specified evasion or contravention conduct including unaccounted or unregistered taxable supplies and improper use of conveyances; the officer must offer an option to pay a fine in lieu (capped at market value less tax and subject to a minimum aggregate relative to penalty), and conveyances used for hire may be subject to a fine equal to the tax on transported goods. Confiscation or penalty requires an opportunity to be heard, title vests in the Government, officers (with police assistance) take possession, and after up to three months and confirmation that items are not needed for other proceedings the officer may dispose of them and deposit proceeds, with outstanding tax, penalty and charges remaining payable.