Proceeds from sale of goods or property must be appropriated for recovery costs, dues, penalties, then refunded or deposited to Fund. Rule 154 requires amounts realised from sale of goods, conveyances or property for recovery of GST dues or penalties to be appropriated in order: administrative recovery costs; amount recovered or penalty under section 129(3); other GST dues; and any balance credited to the owner's electronic cash ledger if registered or to the owner's bank account if not registered. If the balance cannot be paid within six months (or extended period), it must be deposited with the Fund.