Subpart 4—Prohibited imports and prohibited exports

95 Prohibition on importation and exportation of objectionable publications, other indecent or obscene articles, and goods for dishonest purpose

(1)

The importation of the following is prohibited:

(a)

objectionable publications:

(b)

all other indecent or obscene articles:

(c)

goods that are for a dishonest purpose.

(2)

The exportation of the following is prohibited:

(a)

objectionable publications:

(b)

goods that are for a dishonest purpose.

(3)

Subsection (4) applies to an objectionable publication if, apart from that subsection, the objectionable publication would not be goods.

(4)

The objectionable publication—

(a)

is goods for the purposes of this Act; but

(b)

is not goods for the purposes of section 12 of the Goods and Services Tax Act 1985.

(5)

Subsection (6) applies to any article referred to in subsection (1)(b) if, apart from subsection (6), the article would not be goods.

(6)

The article—

(a)

is goods for the purposes of this Act as it applies in relation to imported goods or the importation of goods (including (without limitation) for the purposes of the definition of prohibited imports in section 5(1)); but

(b)

is not goods for the purposes of section 12 of the Goods and Services Tax Act 1985.

Compare: 1996 No 27 ss 54(1)(aa)–(ac), (1A), 56(1)(a)–(ac), (1A)