AUSTRALIAN CAPITAL TERRITORY

Taxation (Administration) (Amendment)
Act 1993
No. 55 of 1993
	
An Act to amend the Taxation (Administration) Act 1987
	[Notified in ACT Gazette S165:  27 August 1993]
	The Legislative Assembly for the Australian Capital Territory enacts as follows:
Short title
1.  This Act may be cited as the Taxation (Administration) (Amendment) Act 1993.
Commencement
2.  This Act commences on the day on which it is notified in the Gazette.
Principal Act
3.  In this Act, “Principal Act” means the Taxation (Administration) Act 1987.1
Powers of inspection
4.  Section 12 of the Principal Act is amended—
	(a)	by omitting from paragraph (1) (aa) “to which the Gaming Machine Act 1987 applies”; and
	(b)	by inserting after paragraph (2) (ca) the following paragraph:
	“(cb)	seize any gaming machine that the tax officer believes on reasonable grounds to be connected with an offence against a tax law;”.
Seizure
5.  Section 12A of the Principal Act is amended—
	(a)	by omitting from subsection (1) “any tobacco or video” and substituting “a gaming machine, tobacco or a video”;
	(b)	by omitting from paragraph (1) (a) “tobacco or video” and substituting “item”;
	(c)	by omitting from paragraph (1) (b) “tobacco or video” and substituting “seized item”;
	(d)	by omitting from subsection (2) “the tobacco or video” (first occurring) and substituting “a seized item”;
	(e)	by omitting from subsection (2) “tobacco or video” (last occurring) and substituting “item”;
	(f)	by omitting from paragraph (3) (b) “the tobacco or video” and substituting “a seized item”;
	(g)	by omitting from subsection (3) “tobacco or video” (last occurring) and substituting “seized item”; and
	(h)	by adding at the end the following subsection:
“(4)  In this section—
‘seized item’ means a gaming machine, tobacco or a video seized under section 12.”.

	NOTE
1.	Reprinted as at 31 March 1992.  See also Act No. 30, 1992; No. 18, 1993.
[Presentation speech made in Assembly on 17 June 1993]

©  Australian Capital Territory 1993