David Farrar has posted wisely on this, and I add just a few points:
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1. The acts depicted in the DVDs imported by the man concerned are legal, in real life. Anyone could undertake them in the comfort of their home and there is no crime committed. What the law does is criminalise the photographing, filming or even writing about it, and also criminalises those viewing any of the above. Yes urophilia erotic stories are a crime in New Zealand, though you'll find ample at Alt Sex Stories website, because, you see, such stories are legal in the United States (you know that bastion of Christian conservatism - the Constitution guarantees it as free speech).
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If you want to ban viewing acts that are legal in real life, then perhaps you should lobby to ban anyone peeing on any one else for sexual purposes, and that opens up a whole range of potential bans. Ones that religious conservatives, whether christian, muslim or others, would no doubt enjoy, but which would be a fascist imposition upon the private lives of consenting adults. Adults own their bodies, the state does not. I've known more than one woman who has said she likes watersports.
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2. Even regardless of legal status, urophilia (assuming it is consensual) is a victimless crime. Just because it is not something you would do, is not something that others should be stopped or criminalised from doing, let alone criminalised for reading about it or watching others do it. No doubt threesomes offend plenty of people, as does men dressing as women, women dressing as schoolgirls for sexual titillation of men, masturbating with stuffed toys, or indeed relatively common sex acts like fellatio and cunnilingus (if you need a link to find what they are then you shouldn't be searching).
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I remember when Libertarianz raised this very point when the Film Videos and Publications Classification Bill was in Parliament, pointing out how absurd it was that these acts are legal but depictions of them are illegal, and that pornography of urophilia is very widely available online because it is legal in the USA and many continental European countries.
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The response to this was that David Cunliffe simply went into a tyrade of "why should we do what the USA does" in an insulting rant, instead of debating the point. In other words, he lived up to the silent T in his surname. The point is, of course, that no MP wants to be known as a defender of free speech, for people who want to watch videos of those peeing. In fact the penalties were raised for producing or viewing urophilia, because it is in the same category as child pornography - being objectionable - which is absurd!
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However, the businessman in question is now getting his life ruined because Labour and National MPs prefer to side with the likes of Brian Tamaki. Even the Greens have said nothing and they like to claim they are "liberal" - my arse!
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Censorship law should simply be a reflection of criminal law, in that those who record real crimes with or as the offender are accessories to the crime, and the recording is evidence. Urophilia is not a crime, and any depictions of it should be nobody else's business. Otherwise you believe in patrolling people's bedrooms!