{"id":"new-tax-system-price-exploitation-code-south-australia-act-1999","name":"New Tax System Price Exploitation Code (South Australia) Act 1999","slug":"new-tax-system-price-exploitation-code-south-australia-act-1999","collection":"act","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":106088,"registerId":"sa-new-tax-system-price-exploitation-code-south-australia-act-1999-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"New Tax System Price Exploitation Code (South Australia) Act 1999","content":"South Australia\nNew Tax System Price Exploitation Code (South Australia) Act 1999\nAn Act to apply certain laws of the Commonwealth relating to the New Tax System Price Exploitation Code as laws of South Australia; and for other purposes.\n\nContents\nPart 1—Preliminary\n1\tShort title\n2\tCommencement\n3\tInterpretation\nPart 2—The New Tax System Price Exploitation Code \n4\tThe New Tax System Price Exploitation Code text\n5\tApplication of New Tax System Price Exploitation Code \n6\tFuture modifications of New Tax System Price Exploitation Code text\n7\tInterpretation of New Tax System Price Exploitation Code \n8\tApplication of New Tax System Price Exploitation Code \n9\tExtraterritorial application\nPart 3—Citing the New Tax System Price Exploitation Codes \n10\tCiting of New Tax System Price Exploitation Code \n11\tReferences to New Tax System Price Exploitation Code \n12\tReferences to New Tax System Price Exploitation Codes of other jurisdictions\nPart 4—Application of New Tax System Price Exploitation Codes to Crown\n13\tApplication law of this jurisdiction\n14\tApplication law of other jurisdictions\n15\tActivities that are not business\n16\tCrown not liable to pecuniary penalty or prosecution\n17\tThis Part overrides the prerogative\nPart 5—National administration and enforcement of New Tax System Price Exploitation Codes \nDivision 1—Preliminary\n18\tObject\nDivision 2—Conferral of functions\n19\tConferral of functions and powers on certain bodies\n20\tConferral of other functions and powers for purposes of law in this jurisdiction\nDivision 4—Offences\n23\tObject\n24\tApplication of Commonwealth laws to offences against New Tax System Price Exploitation Code of this jurisdiction\n25\tApplication of Commonwealth laws to offences against New Tax System Price Exploitation Codes of other jurisdictions\n26\tFunctions and powers conferred on Commonwealth officers and authorities\n27\tRestriction of functions and powers of officers and authorities of this jurisdiction\nDivision 5—Administrative law\n28\tDefinition\n29\tApplication of Commonwealth administrative laws to New Tax System Price Exploitation Code of this jurisdiction\n30\tApplication of Commonwealth administrative laws to New Tax System Price Exploitation Codes of other jurisdictions\n31\tFunctions and powers conferred on Commonwealth officers and authorities\n32\tRestriction of functions and powers of officers and authorities of this jurisdiction\n32A\tConstruction of references to Part 7 of Administrative Review Tribunal Act (Cwth)\nPart 6—Miscellaneous\n33\tNo doubling-up of liabilities\n34\tThings done for multiple purposes\n35\tReference in Commonwealth law to a provision of another law\n36\tFees and other money\n37\tRegulations\nLegislative history\n\nThe Parliament of South Australia enacts as follows:\nPart 1—Preliminary\n1—Short title\nThis Act may be cited as the New Tax System Price Exploitation Code (South Australia) Act 1999.\n2—Commencement\n\t(1)\tThis Act will come into operation on a day to be fixed by proclamation not being a day earlier than the day on which the A New Tax System (Trade Practices Amendment) Act 1999 of the Commonwealth comes into operation.\n\t(2)\tSection 7(5) of the Acts Interpretation Act 1915 does not apply to this Act.\n3—Interpretation\n\t(1)\tIn this Act, unless the contrary intention appears—\napplication law means—\n\t(a)\ta law of a participating jurisdiction that applies the New Tax System Price Exploitation Code, either with or without modifications, as a law of the participating jurisdiction; or\n\t(b)\tany regulations or other legislative instrument made under a law described in paragraph (a); or\n\t(c)\tthe New Tax System Price Exploitation Code, applying as a law of the participating jurisdiction, either with or without modifications;\ninstrument means any document whatever, including—\n\t(a)\tan Act or an instrument made under an Act; or\n\t(b)\ta law of this jurisdiction or an instrument made under such a law; or\n\t(c)\tan award or other industrial determination or order, or an industrial agreement; or\n\t(d)\tany other order (whether executive, judicial or otherwise); or\n\t(e)\ta notice, certificate or licence; or\n\t(f)\tan agreement; or\n\t(g)\tan application made, information or complaint laid, affidavit sworn, or warrant issued, for any purpose; or\n\t(h)\tan indictment, presentment, summons or writ; or\n\t(i)\tany other pleading in, or process issued in connection with, a legal or other proceeding;\njurisdiction means a State;\nlaw, in relation to a Territory, means a law of, or in force in, that Territory;\nmodifications includes additions, omissions and substitutions;\nmonth means a period commencing at the beginning of a day of one of the 12 months of the year and ending immediately before the beginning of the corresponding day of the next month or, if there is no such corresponding day, ending at the expiration of the next month;\nNew Tax System Price Exploitation Code means (according to the context)—\n\t(a)\tthe New Tax System Price Exploitation Code text; or\n\t(b)\tthe New Tax System Price Exploitation Code text, applying as a law of a participating jurisdiction, either with or without modifications;\nNew Tax System Price Exploitation Code text means the text described in section 4;\nofficer, in relation to the Commonwealth, has the meaning given in Part XIAA of the Trade Practices Act;\nparticipating jurisdiction means a jurisdiction that applies the New Tax System Price Exploitation Code as a law of the jurisdiction, either with or without modifications;\nproclamation means a proclamation of the Governor published in the Government Gazette of this jurisdiction;\nSchedule version of Part VB means the text that is set out in Part 2 of the Schedule to the Trade Practices Act;\nState includes a Territory;\nTerritory means the Australian Capital Territory or the Northern Territory of Australia;\nthis jurisdiction means South Australia;\nTrade Practices Act means the Trade Practices Act 1974 of the Commonwealth.\n\t(2)\tIf an expression is defined in the Trade Practices Act and is also used in this Act, the expression as used in this Act has, unless the contrary intention appears, the same meaning as in that Act.\n\t(3)\tIn this Act, a reference to a Commonwealth Act includes a reference to—\n\t(a)\tthat Commonwealth Act as amended and in force for the time being; and\n\t(b)\tan Act enacted in substitution for that Act.\nPart 2—The New Tax System Price Exploitation Code \n4—The New Tax System Price Exploitation Code text\n\t(1)\tThe New Tax System Price Exploitation Code text consists of—\n\t(a)\tthe Schedule version of Part VB; and\n\t(b)\tthe remaining provisions of the Trade Practices Act (except sections 2A, 5, 6 and 172), so far as they would relate to the Schedule version if the Schedule version were substituted for Part VB of that Act; and\n\t(c)\tthe regulations under the Trade Practices Act, so far as they relate to any provisions covered by paragraph (a) or (b); and\n\t(d)\tthe guidelines under section 75AV of the Trade Practices Act.\n\t(2)\tFor the purpose of forming part of the New Tax System Price Exploitation Code text—\n\t(a)\tthe provisions referred to in subsection (1)(b) and (c) are to be modified as necessary to fit in with the Schedule version of Part VB; and\n\t(b)\tin particular, references to corporations are to include references to persons who are not corporations.\n5—Application of New Tax System Price Exploitation Code \n\t(1)\tThe New Tax System Price Exploitation Code text, as in force for the time being, applies as a law of South Australia.\n\t(2)\tThis section has effect subject to section 6.\n6—Future modifications of New Tax System Price Exploitation Code text\n\t(1)\tA modification made by a Commonwealth law to the New Tax System Price Exploitation Code text after the commencement of this section applies as a law of South Australia (unless excluded under subsection (3)) as from the date the modification takes effect under Commonwealth law or 2 months after the date of the modification (whichever is the later).\n\t(2)\tHowever, the Governor may, by proclamation, fix an earlier date for the commencement of the modification as a law of South Australia but the date so fixed cannot be earlier than—\n\t(a)\tthe date of publication of the proclamation in the Gazette; or\n\t(b)\tthe date the modification takes effect under Commonwealth law.\n\t(3)\tThe Governor may, by proclamation published within 2 months after the date of a modification to the New Tax System Price Exploitation Code text, exclude the modification from applying as a law of South Australia.\n\t(4)\tThe Governor may, by a later proclamation, revoke the exclusion and, in that event, the modification takes effect as a law of South Australia on the date of that later proclamation or on a later day fixed in that proclamation.\n\t(5)\tFor the purposes of this section, the date of the modification is the date on which the Commonwealth Act effecting the modification receives the Royal Assent or the regulation effecting the modification is notified in the Commonwealth of Australia Gazette.\n7—Interpretation of New Tax System Price Exploitation Code \n\t(1)\tThe Acts Interpretation Act 1901 of the Commonwealth applies as a law of this jurisdiction to—\n\t(a)\tthe New Tax System Price Exploitation Code of this jurisdiction; and\n\t(b)\tany instrument under that Code.\n\t(2)\tFor the purposes of subsection (1), the Commonwealth Act mentioned in that subsection applies as if—\n\t(a)\tthe statutory provisions in the New Tax System Price Exploitation Code of this jurisdiction were a Commonwealth Act; and\n\t(b)\tthe regulations in the New Tax System Price Exploitation Code of this jurisdiction or instruments mentioned in that subsection were regulations or instruments under a Commonwealth Act.\n\t(3)\tThe Acts Interpretation Act 1915 does not apply to—\n\t(a)\tthe New Tax System Price Exploitation Code of South Australia; or\n\t(b)\tany instrument under that Code.\n8—Application of New Tax System Price Exploitation Code \nThe New Tax System Price Exploitation Code of this jurisdiction applies to and in relation to—\n\t(a)\tpersons carrying on business within this jurisdiction; or\n\t(b)\tbodies corporate incorporated or registered under the law of this jurisdiction; or\n\t(c)\tpersons ordinarily resident in this jurisdiction; or\n\t(d)\tpersons otherwise connected with this jurisdiction.\n9—Extraterritorial application\nSubject to section 8, the New Tax System Price Exploitation Code of this jurisdiction extends to conduct, and other acts, matters and things, occurring or existing outside or partly outside this jurisdiction (whether within or outside Australia).\nPart 3—Citing the New Tax System Price Exploitation Codes \n10—Citing of New Tax System Price Exploitation Code \nThe New Tax System Price Exploitation Code text applying as a law of this jurisdiction may be cited as the New Tax System Price Exploitation Code of South Australia.\n11—References to New Tax System Price Exploitation Code \n\t(1)\tThe object of this section is to help ensure that the New Tax System Price Exploitation Code of this jurisdiction can operate, in appropriate circumstances, as if that Code, together with the New Tax System Price Exploitation Code of each other participating jurisdiction, constituted a single national New Tax System Price Exploitation Code applying throughout the participating jurisdictions.\n\t(2)\tA reference in any instrument to the New Tax System Price Exploitation Code is a reference to the New Tax System Price Exploitation Codes of any or all of the participating jurisdictions.\n\t(3)\tSubsection (2) has effect except so far as the contrary intention appears in the instrument or the context of the reference otherwise requires.\n12—References to New Tax System Price Exploitation Codes of other jurisdictions\n\t(1)\tThis section has effect for the purposes of an Act, a law of this jurisdiction or an instrument under an Act or such a law.\n\t(2)\tIf a law of a participating jurisdiction other than this jurisdiction provides that the New Tax System Price Exploitation Code text as in force for the time being applies as a law of that jurisdiction, the New Tax System Price Exploitation Code of that jurisdiction is the New Tax System Price Exploitation Code text, applying as a law of that jurisdiction.\nPart 4—Application of New Tax System Price Exploitation Codes to Crown\n13—Application law of this jurisdiction\nThe application law of this jurisdiction binds (so far as the legislative power of Parliament permits) the Crown in right of this jurisdiction and of each other jurisdiction, so far as the Crown carries on a business, either directly or by an authority of the jurisdiction concerned.\n14—Application law of other jurisdictions\nThe application law of each participating jurisdiction other than this jurisdiction binds the Crown in right of this jurisdiction, so far as the Crown carries on a business, either directly or by an authority of this jurisdiction.\n15—Activities that are not business\n\t(1)\tFor the purposes of sections 13 and 14, the following do not amount to carrying on a business:\n\t(a)\timposing or collecting—\n\t(i)\ttaxes; or\n\t(ii)\tlevies; or\n\t(iii)\tfees for licences;\n\t(b)\tgranting, refusing to grant, revoking, suspending or varying licences (whether or not they are subject to conditions);\n\t(c)\ta transaction involving—\n\t(i)\tonly persons who are all acting for the Crown in the same right (and none of whom is an authority of a State); or\n\t(ii)\tonly persons who are all acting for the same authority of a State; or\n\t(iii)\tonly the Crown in right of a State and one or more non-commercial authorities of that State; or\n\t(iv)\tonly non-commercial authorities of the same State;\n\t(d)\tthe acquisition of primary products by a government body under legislation, unless the acquisition occurs because—\n\t(i)\tthe body chooses to acquire the products; or\n\t(ii)\tthe body has not exercised a discretion that it has under the legislation that would allow it not to acquire the products.\n\t(2)\tSubsection (1) does not limit the things that do not amount to carrying on a business for the purposes of sections 13 and 14.\n\t(3)\tIn this section—\nacquisition of primary products by a government body under legislation includes vesting of ownership of primary products in a government body by legislation;\ngovernment body means a State or an authority of a State;\nlicence means a licence that allows a licensee to supply goods or services;\nprimary products means—\n\t(a)\tagricultural or horticultural produce; or\n\t(b)\tcrops, whether on or attached to the land or not; or\n\t(c)\tanimals (whether dead or alive); or\n\t(d)\tthe bodily produce (including natural increase) of animals.\n\t(4)\tFor the purposes of this section, an authority of a State is non-commercial if—\n\t(a)\tit is constituted by only one person; and\n\t(b)\tit is neither a trading corporation nor a financial corporation.\n16—Crown not liable to pecuniary penalty or prosecution\n\t(1)\tNothing in the application law of this jurisdiction makes the Crown in any capacity liable to a pecuniary penalty or to be prosecuted for an offence.\n\t(2)\tWithout limiting subsection (1), nothing in the application law of a participating jurisdiction makes the Crown in right of this jurisdiction liable to a pecuniary penalty or to be prosecuted for an offence.\n\t(3)\tThe protection in subsection (1) or (2) does not apply to an authority of any jurisdiction.\n17—This Part overrides the prerogative\nIf, because of this Part, a provision of the law of another participating jurisdiction binds the Crown in right of this jurisdiction, the Crown in that right is subject to that provision despite any prerogative right or privilege.\nPart 5—National administration and enforcement of New Tax System Price Exploitation Codes \nDivision 1—Preliminary\n18—Object\nThe object of this Part is to help ensure that the New Tax System Price Exploitation Codes of the participating jurisdictions are administered on a uniform basis, in the same way as if those Codes constituted a single law of the Commonwealth.\nDivision 2—Conferral of functions\n19—Conferral of functions and powers on certain bodies\n\t(1)\tThe authorities and officers of the Commonwealth referred to in the New Tax System Price Exploitation Code of this jurisdiction, including (but not limited to) the Commission, have the functions and powers conferred or expressed to be conferred on them respectively under the New Tax System Price Exploitation Code of this jurisdiction.\n\t(2)\tIn addition to the powers mentioned in subsection (1), the authorities and officers referred to in that subsection have power to do all things necessary or convenient to be done in connection with the performance of the functions and exercise of the powers referred to in that subsection.\n20—Conferral of other functions and powers for purposes of law in this jurisdiction\nThe Commission has power to do acts in this jurisdiction in the performance or exercise of any function or power expressed to be conferred on it by the New Tax System Price Exploitation Code of another participating jurisdiction.\nDivision 4—Offences\n23—Object\n\t(1)\tThe object of this Division is to further the object of this Part by providing—\n\t(a)\tfor an offence against the New Tax System Price Exploitation Code of this jurisdiction to be treated as if it were an offence against a law of the Commonwealth; and\n\t(b)\tfor an offence against the New Tax System Price Exploitation Code of another participating jurisdiction to be treated in this jurisdiction as if it were an offence against a law of the Commonwealth.\n\t(2)\tThe purposes for which an offence is to be treated as mentioned in subsection (1) include, for example (but without limitation)—\n\t(a)\tthe investigation and prosecution of offences; and\n\t(b)\tthe arrest, custody, bail, trial and conviction of offenders or persons charged with offences; and\n\t(c)\tproceedings relating to a matter referred to in paragraph (a) or (b); and\n\t(d)\tappeals and review relating to criminal proceedings and to proceedings of the kind referred to in paragraph (c); and\n\t(e)\tthe sentencing, punishment and release of persons convicted of offences; and\n\t(f)\tfines, penalties and forfeitures; and\n\t(g)\tliability to make reparation in connection with offences; and\n\t(h)\tproceeds of crime; and\n\t(i)\tspent convictions.\n24—Application of Commonwealth laws to offences against New Tax System Price Exploitation Code of this jurisdiction\n\t(1)\tThe Commonwealth laws apply as laws of this jurisdiction in relation to an offence against the New Tax System Price Exploitation Code of this jurisdiction as if that Code were a law of the Commonwealth and not a law of this jurisdiction.\n\t(2)\tFor the purposes of a law of this jurisdiction, an offence against the New Tax System Price Exploitation Code of this jurisdiction—\n\t(a)\tis taken to be an offence against the laws of the Commonwealth, in the same way as if that Code were a law of the Commonwealth; and\n\t(b)\tis taken not to be an offence against the laws of this jurisdiction.\n\t(3)\tSubsection (2) has effect for the purposes of a law of this jurisdiction except as prescribed by regulations under this Act.\n25—Application of Commonwealth laws to offences against New Tax System Price Exploitation Codes of other jurisdictions\n\t(1)\tThe Commonwealth laws apply as laws of this jurisdiction in relation to an offence against the New Tax System Price Exploitation Code of another participating jurisdiction as if that Code were a law of the Commonwealth and not a law of that other jurisdiction.\n\t(2)\tFor the purposes of a law of this jurisdiction, an offence against the New Tax System Price Exploitation Code of another participating jurisdiction—\n\t(a)\tis taken to be an offence against the laws of the Commonwealth, in the same way as if that Code were a law of the Commonwealth; and\n\t(b)\tis taken not to be an offence against the laws of that jurisdiction.\n\t(3)\tSubsection (2) has effect for the purposes of a law of this jurisdiction except as prescribed by regulations under this Act.\n\t(4)\tThis section does not require, prohibit, empower, authorise or otherwise provide for, the doing of an act outside this jurisdiction.\n26—Functions and powers conferred on Commonwealth officers and authorities\n\t(1)\tA Commonwealth law applying because of section 25 that confers on a Commonwealth officer or authority a function or power in relation to an offence against the Trade Practices Act also confers on the officer or authority the same function or power in relation to an offence against the corresponding provision of the New Tax System Price Exploitation Code of this jurisdiction.\n\t(2)\tA Commonwealth law applying because of section 26 that confers on a Commonwealth officer or authority a function or power in relation to an offence against the Trade Practices Act also confers on the officer or authority the same function or power in relation to an offence against the corresponding provision of the New Tax System Price Exploitation Code of another participating jurisdiction.\n\t(3)\tThe function or power referred to in subsection (2) may only be performed or exercised in this jurisdiction.\n\t(4)\tIn performing a function or exercising a power conferred by subsection (1) or (2), the Commonwealth officer or authority must act as nearly as practicable as the officer or authority would act in performing or exercising the same function or power in relation to an offence against the corresponding provision of the Trade Practices Act.\n27—Restriction of functions and powers of officers and authorities of this jurisdiction\nWhere, by reason of this Division, a function or power is conferred on a Commonwealth officer or authority, that function or power may not be performed or exercised by an officer or authority of this jurisdiction.\nDivision 5—Administrative law\n28—Definition\nIn this Division—\nCommonwealth administrative laws means—\n\t(a)\tthe following Acts:\n\t(i)\tthe Administrative Review Tribunal Act 2024 of the Commonwealth (excluding Part 7);\n\t(iii)\tthe Freedom of Information Act 1982 of the Commonwealth;\n\t(iv)\tthe Ombudsman Act 1976 of the Commonwealth;\n\t(v)\tthe Privacy Act 1988 of the Commonwealth; and\n\t(b)\tthe regulations in force under those Acts.\n29—Application of Commonwealth administrative laws to New Tax System Price Exploitation Code of this jurisdiction\n\t(1)\tThe Commonwealth administrative laws apply as laws of this jurisdiction to any matter arising in relation to the New Tax System Price Exploitation Code of this jurisdiction as if that Code were a law of the Commonwealth and not a law of this jurisdiction.\n\t(2)\tFor the purposes of a law of this jurisdiction, a matter arising in relation to the New Tax System Price Exploitation Code of this jurisdiction—\n\t(a)\tis taken to be a matter arising in relation to laws of the Commonwealth in the same way as if that Code were a law of the Commonwealth; and\n\t(b)\tis taken not to be a matter arising in relation to laws of this jurisdiction.\n\t(3)\tSubsection (2) has effect for the purposes of a law of this jurisdiction except as prescribed by regulations under this Act.\n30—Application of Commonwealth administrative laws to New Tax System Price Exploitation Codes of other jurisdictions\n\t(1)\tThe Commonwealth administrative laws apply as laws of this jurisdiction to any matter arising in relation to the New Tax System Price Exploitation Code of another participating jurisdiction as if that Code were a law of the Commonwealth and not a law of that jurisdiction.\n\t(2)\tFor the purposes of a law of this jurisdiction, a matter arising in relation to the New Tax System Price Exploitation Code of another participating jurisdiction—\n\t(a)\tis taken to be a matter arising in relation to laws of the Commonwealth in the same way as if that Code were a law of the Commonwealth; and\n\t(b)\tis taken not to be a matter arising in relation to laws of that jurisdiction.\n\t(3)\tSubsection (2) has effect for the purposes of a law of this jurisdiction except as prescribed by regulations under this Act.\n\t(4)\tThis section does not require, prohibit, empower, authorise or otherwise provide for, the doing of an act outside this jurisdiction.\n31—Functions and powers conferred on Commonwealth officers and authorities\n\t(1)\tA Commonwealth administrative law applying because of section 30 that confers on a Commonwealth officer or authority a function or power also confers on the officer or authority the same function or power in relation to a matter arising in relation to the New Tax System Price Exploitation Code of this jurisdiction.\n\t(2)\tA Commonwealth administrative law applying because of section 31 that confers on a Commonwealth officer or authority a function or power also confers on the officer or authority the same function or power in relation to a matter arising in relation to the New Tax System Price Exploitation Code of another participating jurisdiction.\n\t(3)\tThe function or power referred to in subsection (2) may only be performed or exercised in this jurisdiction.\n\t(4)\tIn performing a function or exercising a power conferred by subsection (1) or (2), the Commonwealth officer or authority must act as nearly as practicable as the officer or authority would act in performing or exercising the same function or power under the Commonwealth administrative law.\n32—Restriction of functions and powers of officers and authorities of this jurisdiction\nWhere, by reason of this Division, a function or power is conferred on a Commonwealth officer or authority, that function or power may not be performed or exercised by an officer or authority of this jurisdiction.\n32A—Construction of references to Part 7 of Administrative Review Tribunal Act (Cwth)\nFor the purposes of sections 29 and 30, a reference in a provision of the Administrative Review Tribunal Act 2024 of the Commonwealth (as that provision applies as a law of this jurisdiction) to the whole or any part of Part 7 of that Act is taken to be a reference to the whole or any part of that Part as it has effect as a law of the Commonwealth.\nPart 6—Miscellaneous\n33—No doubling-up of liabilities\n\t(1)\tIf—\n\t(a)\tan act or omission is an offence against the New Tax System Price Exploitation Code of this jurisdiction and is also an offence against the Trade Practices Act or an application law of another participating jurisdiction; and\n\t(b)\tthe offender has been punished for the offence under the Trade Practices Act or the application law of the other jurisdiction,\nthe offender is not liable to be punished for the offence against the New Tax System Price Exploitation Code of this jurisdiction.\n\t(2)\tIf a person has been ordered to pay a pecuniary penalty under the Trade Practices Act or the application law of another participating jurisdiction, the person is not liable to a pecuniary penalty under the New Tax System Price Exploitation Code of this jurisdiction in respect of the same conduct.\n34—Things done for multiple purposes\nThe validity of an authorisation, notification or any other thing given or done for the purposes of the New Tax System Price Exploitation Code of this jurisdiction is not affected only because it was given or done also for the purposes of the Trade Practices Act or the New Tax System Price Exploitation Code of one or more other jurisdictions.\n35—Reference in Commonwealth law to a provision of another law\nFor the purposes of section 25, 26, 30 or 31, a reference in a Commonwealth law to a provision of that or another Commonwealth law is taken to be a reference to that provision as applying because of that section.\n36—Fees and other money\n\t(1)\tAll fees, taxes, penalties (including pecuniary penalties referred to in section 76 of the New Tax System Price Exploitation Code), fines and other money that, under the application law of this jurisdiction, are authorised or directed to be payable by or imposed on any person (but not including an amount ordered to be refunded by a person to another person) must be paid to the Commonwealth.\n\t(2)\tThis subsection imposes the fees (including fees that are taxes) that the regulations in the New Tax System Price Exploitation Code of this jurisdiction prescribe.\n37—Regulations\nThe Governor may make regulations, not inconsistent with this Act, for or with respect to any matter that by this Act is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Act.\nLegislative history\nNotes\n\t•\tPlease note—References in the legislation to other legislation or instruments or to titles of bodies or offices are not automatically updated as part of the program for the revision and publication of legislation and therefore may be obsolete.\n\t•\tEarlier versions of this Act (historical versions) are listed at the end of the legislative history.\n\t•\tFor further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.\nLegislation amended by principal Act\nThe New Tax System Price Exploitation Code (South Australia) Act 1999 amended the following:\nCompetition Policy Reform (South Australia) Act 1996\nPrincipal Act and amendments\nNew entries appear in bold.\nYear\nNo\nTitle\nAssent\nCommencement\n1999\n53\nNew Tax System Price Exploitation Code (South Australia) Act 1999\n12.8.1999\n10.12.1999 (Gazette 9.12.1999 p3114)\n2000\n74\nStatutes Amendment (Federal Courts—State Jurisdiction) Act 2000\n14.12.2000\nPt 8 (ss 47—49)—28.1.2001 (Gazette 25.1.2001 p301)\n2025\n54\nStatutes Amendment (Administrative Review Tribunal) Act 2025\n20.11.2025\nPt 10 (ss 16 & 17)—20.11.2025: s 2\nProvisions amended\nNew entries appear in bold.\nEntries that relate to provisions that have been deleted appear in italics.\nProvision\nHow varied\nCommencement\nLong title\namended under Legislation Revision and Publication Act 2002\n..\nPt 5\n\n\nPt 5 Div 3\ndeleted by 74/2000 s 47\n28.1.2001\nPt 5 Div 5\n\n\ns 28\n\n\nCommonwealth administrative laws\namended by 74/2000 s 48(a)\n28.1.2001\n\n(a)(ii) deleted by 74/2000 s 48(b)\n28.1.2001\n\namended by 54/2025 s 16\n20.11.2025\ns 32A\ninserted by 74/2000 s 49\n28.1.2001\n\nsubstituted by 54/2025 s 17\n20.11.2025\nSch\nomitted under Legislation Revision and Publication Act 2002\n..\nHistorical versions\nReprint No 1—28.1.2001\n\n","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"The Act retains its original core purpose: to import and apply the Commonwealth New Tax System Price Exploitation Code as South Australian law and to provide for nationalised administration and enforcement. Later amendments noted in the legislative history (technical updates to administrative review references, insertion/substitution of section 32A, and updates to the list of Commonwealth administrative laws) are implementation and cross‑reference changes rather than substantive expansions of scope. The principal reach, enforcement model (conferral to Commonwealth bodies) and key carve‑outs (Crown, not‑business activities) remain aligned with the Act’s original intent."},"complexity_factors":["Extensive cross-references to Commonwealth Trade Practices Act and to the Schedule version of Part VB (s4)","About 15 defined or specially-used terms in the interpretation section (s3) creating multiple linked meanings","Automatic incorporation mechanism for future Commonwealth modifications with governor proclamation/exclusion rules (s6) — time‑sensitive, conditional logic","Conferral of functions and powers to Commonwealth officers and corresponding restriction on State officers (ss19–20, 26–27, 31–32)","Dual treatment of offences and administrative matters as if they were Commonwealth offences/matters (ss23–25, 29–30) with exceptions via regulations — nested conditions and exceptions","Crown-related carve-outs and immunities with multiple sub‑conditions and definitions of “business” and “government body” (ss13–16)","Extraterritorial application rules (s9) expanding substantive reach beyond territorial borders","Application of multiple Commonwealth administrative laws (listed in s28) and an inserted construction provision (s32A) — interlocking administrative frameworks","Regulations, proclamations and Governor discretions (s6, s37) adding delegated complexity and timing issues","Anti‑duplication and payment flow rules (ss33, 36) linking enforcement outcomes to financial administration and procedural consequences"],"plain_english_summary":"**What this law does, in plain English**\n\n- Mechanically, this Act makes the Commonwealth New Tax System Price Exploitation Code (the federal text that sits in the Trade Practices Act) operate as a law of South Australia. In short: it imports the federal Price Exploitation provisions into South Australian law and sets rules for how those provisions are applied, interpreted and enforced in South Australia (see particularly sections 4–6 and 5). \n\n- The imported text is the Schedule version of Part VB of the Trade Practices Act together with related Trade Practices provisions, regulations and guidelines altered as needed to fit South Australia (s4(1)–(2)).\n\n- Future federal changes to that federal text automatically become part of the South Australian version unless the Governor uses a short window to exclude them (s6). The Governor can also bring a federal change into effect earlier in South Australia by proclamation (s6(1)–(4)).\n\n**Who it affects**\n\n- Businesses and persons who fall within the Act’s territorial and connection rules: persons carrying on business in South Australia, companies incorporated or registered in South Australia, persons ordinarily resident in South Australia, and others connected with South Australia (s8). The Code can reach conduct partly or fully outside South Australia where connected (s9).\n\n- Commonwealth enforcement bodies and officers (for example, the federal competition regulator identified in the Code as the Commission) — the Act expressly confers functions and powers on those Commonwealth bodies to act in South Australia (ss19–20, 26, 31).\n\n- The Crown: the Crown is bound by the application law when it is carrying on a business, but certain governmental activities are carved out as not being “carrying on a business” (ss13–15). The Crown itself is not made liable to pecuniary penalty or criminal prosecution by the application law (s16), although authorities that are bodies corporate or trading/financial corporations are not protected (s16(3)).\n\n- South Australian officers and agencies: where functions or powers are conferred on Commonwealth officers, those functions may not be exercised by State officers (ss27, 32).\n\n**How it is enforced and administered**\n\n- The Act aims to make administration uniform across jurisdictions by treating offences under the South Australian Code as if they were offences under Commonwealth law for investigation, prosecution and related processes (ss18, 23–26). That means Commonwealth criminal and administrative procedures can apply (ss24–26, 29–31).\n\n- Commonwealth administrative laws listed in the Act (for example Freedom of Information, Ombudsman and Privacy Acts and the Administrative Review Tribunal Act, as amended) apply to matters arising under the Code as if the Code were Commonwealth law (s28–31). \n\n- Fees, fines and other money that the application law authorises to be payable are required to be paid to the Commonwealth (s36).\n\n**Why it matters (official purpose and practical consequences)**\n\n- Officially the object is uniform national administration and enforcement of the Price Exploitation Code across participating jurisdictions (s18 and s11). The Act achieves that by importing the federal text, allowing federal bodies to exercise enforcement and administrative powers in South Australia, and aligning administrative processes with Commonwealth administrative law (ss19–31).\n\n- Practical trade-offs and implementation effects to note:\n  - Centralised enforcement: Commonwealth agencies get the power to investigate and prosecute Code offences in South Australia (ss19, 26, 31). That reduces the need for separate state investigatory procedures but shifts decision-making and operational responsibility to Commonwealth officers (ss27, 32). \n  - Compliance and process burden: businesses operating in South Australia become subject not only to the substantive provisions of the Code but also to Commonwealth administrative frameworks (s29) and to the federal mix of processes for investigation, review and remedy (ss23–31). \n  - Financial flows: fines, fees and penalties authorised under the application law are payable to the Commonwealth, not to South Australia (s36), which changes who receives enforcement revenue. \n  - Crown exposure: the Crown is generally bound when it carries on a business (s13) but retains immunity from pecuniary penalties and prosecution in its capacity as Crown (s16); commercial Crown authorities may still be liable (s16(3)).\n  - Change management: federal amendments to the federal Code become law in South Australia automatically unless the Governor excludes them within two months or proclaims an earlier commencement (s6). That creates speed and consistency but requires the State to monitor federal amendments and may limit State-level tailoring unless the Governor acts quickly (s6(1)–(4)).\n\n**Who pays, who decides, what changes behaviour**\n\n- Who pays: regulated persons (businesses, individuals) who incur fees, fines or pecuniary penalties under the application law must pay those amounts to the Commonwealth (s36(1)).\n\n- Who decides: the Governor of South Australia controls certain commencement and exclusion decisions about federal modifications (s6). Commonwealth officers and authorities exercise investigation, enforcement and administrative powers conferred by this Act (ss19–20, 26, 31). State officers are sidelined where functions are conferred on Commonwealth officers (ss27, 32).\n\n- Behaviour changes: businesses carrying on activities that the Code regulates must comply with the Code as applied in South Australia and can be investigated, prosecuted or sanctioned using Commonwealth enforcement tools; the Crown’s commercial activities are subject to the same substantive rules but with limited Crown immunity for penalties (ss8, 13–16, 24–26).\n\n**Implementation risks, compliance costs and trade-offs**\n\n- Compliance burden is increased for South Australian businesses: substantive federal rules plus federal administrative processes now apply (s4, s29).\n\n- Loss of some State control: federal enforcement and administrative law frameworks govern how the Code is applied and challenged in South Australia (ss19–20, 24–31), meaning the State has less direct operational control over enforcement.\n\n- Administrative complexity: cross‑references, automatic incorporation of federal amendments (subject to gubernatorial exclusion), and the use of Commonwealth administrative law increase legal complexity for practitioners and businesses (ss4–7, s6, s29).\n\n- Concentration of costs and benefits: enforcement and administration are centralised (benefit: uniformity; cost: enforcement revenue and operational control flow to the Commonwealth — s18, s36). The Act contains anti‑duplication rules so a person punished under Commonwealth or another participating jurisdiction’s law is not punished again in South Australia for the same conduct (s33).\n\n**Key provisions to look at if you need to act**\n- Which text is imported and how it’s adapted: s4.\n- How federal amendments become part of SA law and the Governor’s exclusion power: s6.\n- Who is covered (territorial reach): ss8–9.\n- Crown treatment and exceptions: ss13–16.\n- Conferral of enforcement and administrative powers on Commonwealth officers and restriction on State officers: ss19–20, 26–27, 31–32.\n- Payment and management of fees and penalties: s36.\n\n(References in parentheses are to sections of the New Tax System Price Exploitation Code (South Australia) Act 1999.)"},"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: applying the Commonwealth's GST price exploitation rules as state law to ensure national uniformity during the 1999-2000 tax system transition. While there have been technical amendments (notably the 2025 update replacing references to the Administrative Appeals Tribunal with the new Administrative Review Tribunal), these are machinery provisions maintaining the original scheme rather than expanding its scope. The Act has not grown beyond its initial remit of facilitating cooperative federalism in consumer protection during the GST introduction."},"complexity_factors":["Extensive cross-referencing to Commonwealth legislation (Trade Practices Act 1974, A New Tax System (Trade Practices Amendment) Act 1999, and multiple administrative law Acts)","Dynamic incorporation mechanism — the SA law automatically adopts future modifications to Commonwealth law unless actively excluded by proclamation (section 6)","Complex definitional structure with 11 defined terms in section 3, including recursive definitions ('New Tax System Price Exploitation Code' has multiple contextual meanings)","Nested jurisdictional logic — the law treats itself simultaneously as state law and 'as if' it were Commonwealth law for enforcement purposes (sections 24, 25, 29, 30)","Multiple modification rules — provisions must be read with automatic modifications to fit context (e.g., section 4(2) modifying references to corporations to include non-corporations)","Intergovernmental coordination provisions — conferring functions on Commonwealth officers while restricting state officers (sections 27, 32)","Crown immunity provisions with specific exceptions and carve-outs for 'non-commercial authorities' (sections 13-17, with detailed exclusions in section 15)","Extraterritorial application clause (section 9) with conditional limitations","Legislative history shows multiple amendments including deletion of entire divisions and substitution of provisions, indicating structural evolution"],"plain_english_summary":"**What this law does:**\n\nThis Act is a **\"mirror law\"** — it takes a set of Commonwealth (federal) laws about price exploitation during the introduction of the GST (Goods and Services Tax) in 1999 and makes them apply in South Australia as if they were state laws.\n\n**Who it affects:**\n\n- **Businesses and people in South Australia** — the law applies to anyone carrying on business in SA, companies registered here, or people ordinarily resident here\n- **The Crown (government)** — but only when the government is acting like a business, not when it's doing things like collecting taxes or issuing licences\n- **The Australian Competition and Consumer Commission (ACCC)** — federal officers who get special powers to enforce this law in SA\n\n**Why it matters:**\n\nWhen Australia introduced the GST in 2000, there were concerns that businesses might use the tax change as cover to **unfairly jack up prices**. This law:\n\n- **Bans price exploitation** — businesses can't use the GST as an excuse to make excessive price increases\n- **Creates a national system** — instead of each state having different rules, this \"application law\" ensures the same rules apply across Australia, administered by the ACCC\n- **Lets the Commonwealth enforce it** — even though it's technically SA law, federal agencies investigate and prosecute offences, and federal administrative law (like freedom of information and privacy laws) applies\n\n**Key features:**\n\n- The law **automatically updates** when the Commonwealth changes its version, unless SA specifically opts out within 2 months\n- It applies **outside SA** to conduct connected to the state\n- **Double jeopardy protection** — you can't be punished twice for the same conduct under both this law and the federal Trade Practices Act\n- **Money collected** (fines, fees, penalties) goes to the Commonwealth, not SA"},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the legislative text was not available. Based on the title alone, the Act appears consistent with its stated purpose — addressing price exploitation during the GST transition — which was a uniform national scheme adopted by all states and territories."},"complexity_factors":["No actual legislative text was retrievable — score reflects minimal available information rather than true legislative complexity","Historical context of GST transition legislation adds some background complexity","Coordination between state and federal law (template/mirror legislation) would typically add complexity if text were available"],"plain_english_summary":"This 1999 South Australian Act aimed to prevent businesses from unjustifiably increasing prices beyond the effect of the new GST, protecting consumers during the tax transition. It targeted sellers of goods and services as part of coordinated national measures; the law may now be repealed or obsolete, so check SA legislation or contact the Office of Parliamentary Counsel for current status."}},"importantCases":[],"_links":{"self":"/api/acts/new-tax-system-price-exploitation-code-south-australia-act-1999","history":"/api/acts/new-tax-system-price-exploitation-code-south-australia-act-1999/history","analysis":"/api/acts/new-tax-system-price-exploitation-code-south-australia-act-1999/analysis","conflicts":"/api/acts/new-tax-system-price-exploitation-code-south-australia-act-1999/conflicts","importantCases":"/api/acts/new-tax-system-price-exploitation-code-south-australia-act-1999/important-cases","documents":"/api/acts/new-tax-system-price-exploitation-code-south-australia-act-1999/documents"}}