{"id":"competition-policy-reform-taxing-act-1996","name":"Competition Policy Reform (Taxing) Act 1996","slug":"competition-policy-reform-taxing-act-1996","collection":"act","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30241,"registerId":"wa-competition-policy-reform-taxing-act-1996-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Competition Policy Reform (Taxing) Act 1996","content":"![Crest]()Western Australia\n\nCompetition Policy Reform (Taxing) Act 1996\n\nWestern Australia\n\nCompetition Policy Reform (Taxing) Act 1996\n\nContents\n\n1. Short title 1\n\n2. Commencement 1\n\n3. Imposition of tax 1\n\nNotes\n\nCompilation table 2\n\n  \n\nWestern Australia\n\nCompetition Policy Reform (Taxing) Act 1996\n\nAn Act to impose certain fees referred to in section 37(3) of the *Competition Policy Reform (Western Australia) Act 1996* to the extent that any such fee may be a tax.\n\n##### 1. Short title\n\nThis Act may be cited as the *Competition Policy Reform (Taxing) Act 1996* 1.\n\n##### 2. Commencement\n\nThis Act shall be deemed to have come into operation on 21 July 1996.\n\n##### 3. Imposition of tax\n\nTo the extent that any fee referred to in section 37(3) of the *Competition Policy Reform (Western Australia) Act 1996* may be a tax, this Act imposes the fee.\n\nNotes\n\n1 This is a reprint as at 5 December 2003 of the *Competition Policy Reform (Taxing) Act 1996*. The following table contains information about that Act and any reprint.\n\nCompilation table\n\n| **Short title** | **Number and year** | **Assent** | **Commencement** |\n| --- | --- | --- | --- |\n| *Competition Policy Reform (Taxing) Act 1996* | 51 of 1996 | 31 Oct 1996 | 21 Jul 1996 (see s. 2) |\n| **Reprint 1: The *Competition Policy Reform (Taxing) Act 1996* as at 5 Dec 2003** | | | |\n","sortOrder":0}],"analysis":{"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the legislative text was not retrievable. No comparison between original intent and final form is possible from the available information."},"complexity_factors":["Legislation content is entirely unavailable — no text could be retrieved for analysis","The title alone suggests narrow, technical subject matter (a taxing/levy mechanism tied to competition policy)","1996-era legislation may have been repealed or superseded, adding historical complexity","The intersection of Commonwealth competition policy and State taxing powers can involve constitutional nuance"],"plain_english_summary":"The Competition Policy Reform (Taxing) Act 1996 (WA) appears to be a 1996 Western Australian statute tied to competition policy reform, likely involving a tax or levy linked to the national Hilmer reforms to promote fair market competition. The text isn’t available here; anyone needing to rely on its details should consult the Parliamentary Counsel’s Office or an authorised legal database."},"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This Act has remained exactly as intended—a narrow, technical taxing Act with a single purpose of validating fees in related legislation. There is no evidence of scope creep or expansion beyond its original constitutional purpose."},"complexity_factors":["Only 3 operative sections (short title, commencement, and imposition provision)","No defined terms in the Act itself","Single cross-reference to section 37(3) of another Act","No conditional logic, exceptions, or procedural requirements","Total length is less than one page","Operative provision (section 3) is a single sentence"],"plain_english_summary":"This is a very short Western Australian law that does one specific thing: it officially labels certain fees as 'taxes'.\n\n**What it does:**\n- The main *Competition Policy Reform (Western Australia) Act 1996* (a separate law) allows the government to charge fees for various regulatory services.\n- This Act steps in to say: \"If any of those fees could legally be considered a 'tax' rather than just a 'fee,' then this Act officially imposes them as taxes.\"\n\n**Why this matters:**\nUnder Australia's Constitution, only the Commonwealth (federal) government can impose taxes. **However**, states can impose taxes if they have specific 'taxing Acts' that meet certain constitutional requirements. This Act is that constitutional safety net—it ensures that if the fees in the main Competition Policy Reform Act are challenged as taxes, they're still valid because this Act specifically imposes them.\n\n**Who it affects:**\n- Anyone paying fees under the Competition Policy Reform (Western Australia) Act 1996\n- The Western Australian government (it protects the validity of their fee collection)\n\n**In short:** This is a technical 'belt and braces' law. It doesn't create new charges itself—it just makes sure the existing charges in the related Act can't be struck down on a technicality about what counts as a 'tax'."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act does not expand or create new fees; it only changes their legal character by imposing, as a tax, fees already referred to in section 37(3) of the Competition Policy Reform (Western Australia) Act 1996. Its scope is confirmatory and narrowly confined to that recharacterisation, with commencement retrospectivity to 21 July 1996 (see s.2–3)."},"complexity_factors":["Very short, single-purpose statute with only three sections","Depends on a cross-reference to section 37(3) of another Act for subject matter and details","Phrase \"to the extent that any such fee may be a tax\" creates interpretive legal uncertainty about when a fee is a tax","Retroactive commencement (deemed operation date) introduces timing and liability considerations","No operational or administrative detail in the Act—amounts, procedures and recipients are determined in the principal Act or other instruments"],"plain_english_summary":"This Act makes certain fees mentioned in section 37(3) of the Competition Policy Reform (Western Australia) Act 1996 operate as taxes by formally imposing them where they amount to a tax. It applies to persons and businesses required to pay those fees and gives the government legal authority to collect them as taxes rather than solely as administrative charges. The Act took effect from 21 July 1996."}},"importantCases":[],"_links":{"self":"/api/acts/competition-policy-reform-taxing-act-1996","history":"/api/acts/competition-policy-reform-taxing-act-1996/history","analysis":"/api/acts/competition-policy-reform-taxing-act-1996/analysis","conflicts":"/api/acts/competition-policy-reform-taxing-act-1996/conflicts","importantCases":"/api/acts/competition-policy-reform-taxing-act-1996/important-cases","documents":"/api/acts/competition-policy-reform-taxing-act-1996/documents"}}