Australian Capital Territory Numbered Acts

TAXATION (ADMINISTRATION) (AMENDMENT) ACT (NO. 3) 1990 (NO. 17 OF 1990) - SECT 6

6. Section 12 of the Principal Act is amended—

    (a)     by omitting from paragraph (1) (a) “and” (last occurring);

    (b)     by adding at the end the following word and paragraph:

    “; and (c)     any ‘X' video”;

    (c)     by inserting after paragraph (2) (e) the following paragraphs:

    “(ea)     inspect any ‘X' video on the premises;

        (eb)     seize any ‘X' video that the tax officer believes on reasonable grounds to be connected with an offence against a tax law;”;

    (d)     by inserting in paragraph (2) (f) “or the Business Franchise (‘X' Videos) Act 1990 ” after “ 1984 ”; and

    (e)     by adding at the end the following subsection:

“(4) In this section—

‘ “X” video' means a video tape or a video disc—

        (a)     classified under the Classification of Publications Ordinance 1983 as an ‘X' film; or

        (b)     not classified under that Ordinance, but which an authorised tax officer believes on reasonable grounds would be classified as an ‘X' film if it were to be classified under that Ordinance.”.