{"id":"maritime-fees-and-charges-taxing-act-1999","name":"Maritime Fees and Charges (Taxing) Act 1999","slug":"maritime-fees-and-charges-taxing-act-1999","collection":"act","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84779,"registerId":"wa-maritime-fees-and-charges-taxing-act-1999-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Maritime Fees and Charges (Taxing) Act 1999","content":"![Crest]()Western Australia\n\nMaritime Fees and Charges (Taxing) Act 1999\n\nWestern Australia\n\nMaritime Fees and Charges (Taxing) Act 1999\n\nContents\n\n1. Short title 1\n\n2. Commencement 1\n\n3. Imposition of tax under Port Authorities Act 1999 1\n\nNotes\n\nCompilation table 2\n\n  \n\nWestern Australia\n\nMaritime Fees and Charges (Taxing) Act 1999\n\nAn Act to impose certain fees and charges levied by maritime authorities to the extent that any such fee or charge may be a tax.\n\nThe Parliament of Western Australia enacts as follows:\n\n##### 1. Short title\n\nThis Act may be cited as the *Maritime Fees and Charges (Taxing) Act 1999.*\n\n##### 2. Commencement\n\nThis Act comes into operation on the day on which it receives the Royal Assent.\n\n##### 3. Imposition of tax under *Port Authorities Act 1999*\n\nTo the extent that any fee or charge referred to in section 37 of the *Port Authorities Act 1999* may be a tax, this Act imposes the fee or charge.\n\nNotes\n\n1 This is a compilation of the *Maritime Fees and Charges (Taxing) Act 1999* and includes all amendments effected by the other Acts referred to in the following Table.\n\nCompilation table\n\n| **Short title** | **Number and year** | **Assent** | **Commencement** |\n| --- | --- | --- | --- |\n| *Maritime Fees and Charges (Taxing) Act 1999* | 6 of 1999 | 13 Apr 1999 | 13 Apr 1999 (see s. 2) |\n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Act as enacted limits its effect to fees and charges referred to in s37 of the Port Authorities Act 1999 and contains no amendments in the compilation table. There is no indication in the text that the statutory scope was changed after enactment; its effect remains to recharacterise those specified charges as imposed taxes to the extent they might otherwise be taxes (s3)."},"complexity_factors":["Single-purpose, very short Act with one operative provision (s3)","Operative effect depends on cross-reference to Port Authorities Act 1999, s37 (external dependence)","Phrase \"to the extent ... may be a tax\" creates legal/interpretative uncertainty about scope and timing","Practical effects (rates, collection, exemptions) are implemented under the Port Authorities Act, so administrative detail is elsewhere","Low procedural content in this Act; enforcement and compliance mechanisms rely on other legislation","No listed amendments in the compilation table, so scope has not been broadened by later changes"],"plain_english_summary":"This short Act converts certain maritime fees and charges referred to in section 37 of the Port Authorities Act 1999 into an imposed tax, but only to the extent those amounts could be characterised as a tax (s3). It commences on Royal Assent (s2). Maritime users pay the charges set and collected by port authorities under the Port Authorities Act; the law changes the legal character of those charges, affecting who bears the cost, enforcement and constitutional/legal treatment (see s3)."},"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Unable to assess whether the scope changed from original intent — the legislative text is inaccessible. The low score reflects absence of evidence rather than confirmed stability."},"complexity_factors":["Insufficient legislative text available to assess true complexity","Maritime law often intersects with Commonwealth and State jurisdiction, which can add layers of complexity","Taxing Acts (laws that impose taxes) typically require precise technical drafting to be legally valid","The 'taxing' characterisation may involve constitutional considerations under the Australian Constitution distinguishing taxes from fees for services","Uncertainty about whether the Act is still in force adds practical complexity for users"],"plain_english_summary":"The Maritime Fees and Charges (Taxing) Act 1999 (WA) appears to have authorised the imposition and collection of fees or charges in the maritime sector—affecting vessels, ports and maritime service providers—by giving legal force to such charges.  \n\nHowever, the Act’s text is no longer publicly accessible, so its scope, obligations, penalties or current status can’t be confirmed; contact the WA Parliamentary Counsel’s Office or check legislation.wa.gov.au for the authoritative record."},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose of validating port authority fees. It has not expanded beyond the single function of imposing fees under section 37 of the Port Authorities Act 1999."},"complexity_factors":["Only 3 operative sections (short title, commencement, and imposition provision)","No defined terms section","Single cross-reference to section 37 of the Port Authorities Act 1999","No conditional logic, exceptions, or nested provisions","Extremely narrow scope — validates one category of fees only","Total length is approximately 200 words"],"plain_english_summary":"This is a very short Western Australian law that does one specific job: it makes sure fees charged by port authorities are legally valid under the Australian Constitution.\n\n**What it does:**\n- **Validates port fees**: Under the *Port Authorities Act 1999*, Western Australian port authorities charge ships and businesses various fees for using ports (like berthing fees, cargo charges, etc.).\n- **Fixes a constitutional problem**: The Australian Constitution says only the Commonwealth (federal) Parliament can impose 'taxes'. If a state charges a fee that looks too much like a tax, it might be invalid. This Act steps in and formally 'imposes' those fees as taxes, so they survive legal challenge.\n- **Acts as a safety net**: It only applies 'to the extent' the fees might be taxes — meaning it covers any fees that could be challenged on constitutional grounds.\n\n**Who it affects:**\n- Port authorities in Western Australia (they can keep charging fees without worrying about constitutional challenges)\n- Shipping companies and businesses using WA ports (their fees remain legally valid)\n\n**Why it matters:**\nWithout this Act, millions of dollars in port fees could potentially be challenged in court as unconstitutional state taxes. This 3-section law protects the revenue base of Western Australia's ports."}},"importantCases":[],"_links":{"self":"/api/acts/maritime-fees-and-charges-taxing-act-1999","history":"/api/acts/maritime-fees-and-charges-taxing-act-1999/history","analysis":"/api/acts/maritime-fees-and-charges-taxing-act-1999/analysis","conflicts":"/api/acts/maritime-fees-and-charges-taxing-act-1999/conflicts","importantCases":"/api/acts/maritime-fees-and-charges-taxing-act-1999/important-cases","documents":"/api/acts/maritime-fees-and-charges-taxing-act-1999/documents"}}