Page 2157 - Week 07 - Thursday, 17 June 1993

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TAXATION (ADMINISTRATION) (AMENDMENT) BILL 1993

PRESENTATION SPEECH

MADAM SPEAKER, THIS BILL AMENDS THE TAXATION (ADMINISTRATION) ACT 1987.

THE ACT PROVIDES A CONSOLIDATED SYSTEM FOR THE ADMINISTRATION OF

ACTS DEALING WITH TAXATION IN THE TERRITORY, COVERING SUCH

RS AS ASSESSMENT, COLLECTION, RECOVERY, PROSECUTION AND S RELATING TO A.C.T. TAXES, DUTIES, LEVIES AND FEES.

1M SPEAKER, WHILST PROPOSED AMENDMENTS TO THE GAMING MACHINE ACT HILL PROHIBIT THE OPERATION OF UNLAWFUL GAMING MACHINES, NO PROVISIONS CURRENTLY EXISTS THAT WOULD ALLOW THE SEIZURE, HOLDING AND EXAMINATION OF UNLAWFUL MACHINES. IN MOST INSTANCES THESE MACHINES ARE REPRESENTED AS AN AMUSEMENT MACHINE SIMILAR TO THOSE FOUND IN ANY AMUSEMENT PARK OR VIDEO ARCADE. WITHOUT EXAMINING ITS INTERNAL WORKINGS IT IS DIFFICULT TO PROVE THAT SUCH A MACHINE IS A GAMING MACHINE AND WITHOUT THAT EVIDENCE IT IS VERY DIFFICULT TO SUSTAIN A SUCCESSFUL PROSECUTION.

CONSEQUENTIAL AMENDMENTS ARE THEREFORE PROPOSED TO THE ACT TO

ALLOW AUTHORISED TAX OFFICERS AND POLICE OFFICERS TO ENTER

PREMISES AND SEIZE UNLAWFUL, AND SUSPECTED UNLAWFUL, GAMING

MACHINES. LIKE THE OTHER A.C.T. TAX LAWS INCLUDING THOSE RELATED

TO TOBACCO AND X-RATED VIDEOS, THE SEIZED MACHINES WILL BE

TO THE TERRITORY AND DISPOSED OF IF THE OFFENDER IS

CONVICTED ..

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