Taxation (Administration) (Amendment) Act (No 3) 1991 (ACT)

AUSTRALIAN CAPITAL TERRITORY

Taxation (Administration) (Amendment)

Act (No. 3) 1991

No. 115 of 1991

An Act to amend the Taxation (Administration) Act 1987

[Notified in ACT Gazette S161: 30 December 1991]

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 (No. 3) 1991.

Commencement

2.  This Act commences on 1 January 1992.

Principal Act

3.  In this Act, “Principal Act” means the Taxation (Administration) Act 1987.1

Tax laws

4.  Section 3 of the Principal Act is amended by inserting after paragraph (d) the following paragraph:

“(da)the Gaming Machine Act 1987;”.

Powers of inspection

5.  Section 12 of the Principal Act is amended—

(a)by inserting after paragraph (1) (a) the following paragraph:

“(aa)any gaming machines to which the Gaming Machine Act 1987 applies;”; and

(b)by inserting after paragraph (2) (c) the following paragraph:

“(ca)inspect any gaming machines on the premises;”.

note

1. Ordinance No. 41, 1987 as amended by Nos. 6, 33, 53 and 54, 1988; Nos. 20, 21 and 38, 1989; Acts Nos. 2, 8 and 17, 1990; Nos. 44, 84 and 114, 1991.

[Presentation speech made in Assembly on 12 December 1991]

©  Australian Capital Territory 1991