{"id":"tas:act-1999-081","name":"New Tax System Price Exploitation Code (Tasmania) Act 1999","slug":"new-tax-system-price-exploitation-code-tasmania-act-1999","collection":"act","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"81 of 1999","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":176964,"registerId":"tas-tas:act-1999-081-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"# Part 1 Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"### 1 Short title\n\n> This Act may be cited as the [New Tax System Price Exploitation Code (Tasmania) Act 1999](/view/html/inforce/2026-04-12/act-1999-081) .","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> > (1)  [Part 1](#HP1@EN) commences on the day on which this Act receives the Royal Assent.\n> \n> > (2)  The remaining provisions of this Act commence on a day to be proclaimed, being a day on or after the day on which the *A New Tax System (Trade Practices Amendment) Act 1999* of the Commonwealth commences.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"### 3 Interpretation\n\n> > (1)  In this Act –\n> > \n> > > ***application law*** means –\n> > > \n> > > > > (a) a 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> > > > \n> > > > > (b) any regulations or other legislative instrument made under a law described in [paragraph (a)](#GS3@Gs1@Nd36319457291667@Hpa@EN) ; or\n> > > > \n> > > > > (c) the New Tax System Price Exploitation Code, applying as a law of the participating jurisdiction, either with or without modifications;\n> > \n> > > ***Commission*** means the Australian Competition and Consumer Commission established by section 6A of the Trade Practices Act, and includes a member of the Commission or a Division of the Commission performing functions of the Commission;\n> > \n> > > ***instrument*** means any document whatever, including –\n> > > \n> > > > > (a) an Act or an instrument made under an Act; or\n> > > > \n> > > > > (b) a law of this jurisdiction or an instrument made under such a law; or\n> > > > \n> > > > > (c) an award or other industrial determination or order, or an industrial agreement; or\n> > > > \n> > > > > (d) any other order (whether executive, judicial or otherwise); or\n> > > > \n> > > > > (e) a notice, certificate or licence; or\n> > > > \n> > > > > (f) an agreement; or\n> > > > \n> > > > > (g) an application made, information or complaint laid, affidavit sworn, or warrant issued, for any purpose; or\n> > > > \n> > > > > (h) an indictment, presentment, summons or writ; or\n> > > > \n> > > > > (i) any other pleading in, or process issued in connection with, a legal or other proceeding;\n> > \n> > > ***jurisdiction*** means a State;\n> > \n> > > ***law***, in relation to a Territory, means a law of, or in force in, that Territory;\n> > \n> > > ***modifications*** includes additions, omissions and substitutions;\n> > \n> > > ***month*** 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;\n> > \n> > > ***New Tax System Price Exploitation Code*** means (according to the context) –\n> > > \n> > > > > (a) the New Tax System Price Exploitation Code text; or\n> > > > \n> > > > > (b) the New Tax System Price Exploitation Code text, applying as a law of a participating jurisdiction, either with or without modifications;\n> > \n> > > ***New Tax System Price Exploitation Code text*** means the text described in [section 4](#GS4@EN) ;\n> > \n> > > ***officer***, in relation to the Commonwealth, has the meaning given in Part XIAA of the Trade Practices Act;\n> > \n> > > ***participating jurisdiction*** means a jurisdiction that applies the New Tax System Price Exploitation Code as a law of the jurisdiction, either with or without modifications;\n> > \n> > > ***Schedule version of Part VB*** means the text that is set out in Part 2 of the Schedule to the Trade Practices Act;\n> > \n> > > ***State*** includes a Territory;\n> > \n> > > ***Territory*** means the Australian Capital Territory or the Northern Territory of Australia;\n> > \n> > > ***this jurisdiction*** means Tasmania;\n> > \n> > > ***Trade Practices Act*** means the *Trade Practices Act 1974* of the Commonwealth.\n> \n> > (2)  If 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> \n> > (3)  In this Act, a reference to a Commonwealth Act includes a reference to –\n> > \n> > > > (a) that Commonwealth Act as amended and in force for the time being; and\n> > > \n> > > > (b) an Act enacted in substitution for that Act.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"The new tax system price exploitation code","content":"# Part 2 The new tax system price exploitation code","sortOrder":4},{"sectionNumber":"4","sectionType":"section","heading":"The New Tax System Price Exploitation Code text","content":"### 4 The New Tax System Price Exploitation Code text\n\n> > (1)  The New Tax System Price Exploitation Code text consists of –\n> > \n> > > > (a) the Schedule version of Part VB; and\n> > > \n> > > > (b) the 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> > > \n> > > > (c) the regulations under the Trade Practices Act, so far as they relate to any provisions covered by [paragraph (a)](#GS4@Gs1@Hpa@EN) or [(b)](#GS4@Gs1@Hpb@EN) ; and\n> > > \n> > > > (d) the guidelines under section 75AV of the Trade Practices Act.\n> \n> > (2)  For the purpose of forming part of the New Tax System Price Exploitation Code text –\n> > \n> > > > (a) the provisions referred to in [subsection (1)(b)](#GS4@Gs1@Hpb@EN) , [(c)](#GS4@Gs1@Hpc@EN) and [(d)](#GS4@Gs1@Hpd@EN) are to be modified as necessary to fit in with the Schedule version of Part VB; and\n> > > \n> > > > (b) in particular, references to corporations are to include references to persons who are not corporations.","sortOrder":5},{"sectionNumber":"5","sectionType":"section","heading":"Application of New Tax System Price Exploitation Code","content":"### 5 Application of New Tax System Price Exploitation Code\n\n> > (1)  The New Tax System Price Exploitation Code text, as in force for the time being, applies as a law of Tasmania.\n> \n> > (2)  This section has effect subject to [section 6](#GS6@EN) .","sortOrder":6},{"sectionNumber":"6","sectionType":"section","heading":"Future modifications of New Tax System Price Exploitation Code text","content":"### 6 Future modifications of New Tax System Price Exploitation Code text\n\n> > (1)  A modification made by a Commonwealth law to the New Tax System Price Exploitation Code text after the commencement of this section –\n> > \n> > > > (a) does not apply under [section 5](#GS5@EN) until at least the end of the period of 2 months after the date of the modification, unless a proclamation appoints an earlier date; and\n> > > \n> > > > (b) does not apply under that section at all, if the modification is declared by a proclamation to be excluded from the operation of that section.\n> \n> > (2)  A proclamation under [subsection (1)(a)](#GS6@Gs1@Hpa@EN)  –\n> > \n> > > > (a) cannot appoint any day that is earlier than the date of publication or notification of the proclamation or that is earlier than the date on which the modification of the text takes effect; and\n> > > \n> > > > (b) is taken in such a case to appoint the date of publication or notification of the proclamation or the date on which the modification of the text takes effect, whichever is the later.\n> \n> > (3)  A proclamation under [subsection (1)(b)](#GS6@Gs1@Hpb@EN) has effect only if published or notified before the end of the period of 2 months after the date of the modification.\n> \n> > (4)  [Subsection (1)(b)](#GS6@Gs1@Hpb@EN) ceases to apply to the modification if a further proclamation so provides.\n> \n> > (5)  For 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.","sortOrder":7},{"sectionNumber":"7","sectionType":"section","heading":"Interpretation of New Tax System Price Exploitation Code","content":"### 7 Interpretation of New Tax System Price Exploitation Code\n\n> > (1)  The *Acts Interpretation Act 1901* of the Commonwealth applies as a law of this jurisdiction to –\n> > \n> > > > (a) the New Tax System Price Exploitation Code of this jurisdiction; and\n> > > \n> > > > (b) any instrument under that Code.\n> \n> > (2)  For the purposes of [subsection (1)](#GS7@Gs1@EN) , the Commonwealth Act mentioned in that subsection applies as if –\n> > \n> > > > (a) the statutory provisions in the New Tax System Price Exploitation Code of this jurisdiction were a Commonwealth Act; and\n> > > \n> > > > (b) the 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> \n> > (3)  The [Acts Interpretation Act 1931](/view/html/inforce/2026-04-12/act-1931-059) does not apply to –\n> > \n> > > > (a) the New Tax System Price Exploitation Code of Tasmania; or\n> > > \n> > > > (b) any instrument under that Code.","sortOrder":8},{"sectionNumber":"8","sectionType":"section","heading":"Application of New Tax System Price Exploitation Code","content":"### 8 Application of New Tax System Price Exploitation Code\n\n> The New Tax System Price Exploitation Code of this jurisdiction applies to and in relation to –\n> \n> > > (a) persons carrying on business within this jurisdiction; or\n> > \n> > > (b) bodies corporate incorporated or registered under the law of this jurisdiction; or\n> > \n> > > (c) persons ordinarily resident in this jurisdiction; or\n> > \n> > > (d) persons otherwise connected with this jurisdiction.","sortOrder":9},{"sectionNumber":"9","sectionType":"section","heading":"Extraterritorial application","content":"### 9 Extraterritorial application\n\n> Subject to [section 8](#GS8@EN) , 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).","sortOrder":10},{"sectionNumber":"Part 3","sectionType":"part","heading":"Citing the new tax system price exploitation codes","content":"# Part 3 Citing the new tax system price exploitation codes","sortOrder":11},{"sectionNumber":"10","sectionType":"section","heading":"Citation of New Tax System Price Exploitation Code of this jurisdiction","content":"### 10 Citation of New Tax System Price Exploitation Code of this jurisdiction\n\n> The 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 Tasmania.","sortOrder":12},{"sectionNumber":"11","sectionType":"section","heading":"References to New Tax System Price Exploitation Code","content":"### 11 References to New Tax System Price Exploitation Code\n\n> > (1)  The 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> \n> > (2)  A 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> \n> > (3)  [Subsection (2)](#GS11@Gs2@EN) has effect except so far as the contrary intention appears in the instrument or the context of the reference otherwise requires.","sortOrder":13},{"sectionNumber":"12","sectionType":"section","heading":"References to New Tax System Price Exploitation Codes of other jurisdictions","content":"### 12 References to New Tax System Price Exploitation Codes of other jurisdictions\n\n> > (1)  This 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> \n> > (2)  If 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.","sortOrder":14},{"sectionNumber":"Part 4","sectionType":"part","heading":"Application of new tax system price exploitation codes to crown","content":"# Part 4 Application of new tax system price exploitation codes to crown","sortOrder":15},{"sectionNumber":"13","sectionType":"section","heading":"Application law of this jurisdiction","content":"### 13 Application law of this jurisdiction\n\n> The 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.","sortOrder":16},{"sectionNumber":"14","sectionType":"section","heading":"Application law of other jurisdictions","content":"### 14 Application law of other jurisdictions\n\n> The 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.","sortOrder":17},{"sectionNumber":"15","sectionType":"section","heading":"Activities that are not business","content":"### 15 Activities that are not business\n\n> > (1)  For the purposes of [sections 13](#GS13@EN) and [14](#GS14@EN) , the following do not amount to carrying on a business –\n> > \n> > > > (a) imposing or collecting –\n> > > > \n> > > > > > (i) taxes; or\n> > > > > \n> > > > > > (ii) levies; or\n> > > > > \n> > > > > > (iii) fees for licences;\n> > > \n> > > > (b) granting, refusing to grant, revoking, suspending or varying licences (whether or not they are subject to conditions);\n> > > \n> > > > (c) a transaction involving –\n> > > > \n> > > > > > (i) only persons who are all acting for the Crown in the same right (and none of whom is an authority of a State); or\n> > > > > \n> > > > > > (ii) only persons who are all acting for the same authority of a State; or\n> > > > > \n> > > > > > (iii) only the Crown in right of a State and one or more non-commercial authorities of that State; or\n> > > > > \n> > > > > > (iv) only non-commercial authorities of the same State;\n> > > \n> > > > (d) the acquisition of primary products by a government body under legislation, unless the acquisition occurs because –\n> > > > \n> > > > > > (i) the body chooses to acquire the products; or\n> > > > > \n> > > > > > (ii) the body has not exercised a discretion that it has under the legislation that would allow it not to acquire the products.\n> \n> > (2)  [Subsection (1)](#GS15@Gs1@EN) does not limit the things that do not amount to carrying on a business for the purposes of [sections 13](#GS13@EN) and [14](#GS14@EN) .\n> \n> > (3)  In this section –\n> > \n> > > ***acquisition of primary products by a government body under legislation*** includes vesting of ownership of primary products in a government body by legislation;\n> > \n> > > ***government body*** means a State or an authority of a State;\n> > \n> > > ***licence*** means a licence that allows the licensee to supply goods or services;\n> > \n> > > ***primary products*** means –\n> > > \n> > > > > (a) agricultural or horticultural produce; or\n> > > > \n> > > > > (b) crops, whether on or attached to the land or not; or\n> > > > \n> > > > > (c) animals (whether dead or alive); or\n> > > > \n> > > > > (d) the bodily produce (including natural increase) of animals.\n> \n> > (4)  For the purposes of this section, an authority of a State is \"non-commercial\" if –\n> > \n> > > > (a) it is constituted by only one person; and\n> > > \n> > > > (b) it is neither a trading corporation nor a financial corporation.","sortOrder":18},{"sectionNumber":"16","sectionType":"section","heading":"Crown not liable to pecuniary penalty or prosecution","content":"### 16 Crown not liable to pecuniary penalty or prosecution\n\n> > (1)  Nothing 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> \n> > (2)  Without limiting [subsection (1)](#GS16@Gs1@EN) , 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> \n> > (3)  The protection in [subsection (1)](#GS16@Gs1@EN) or [(2)](#GS16@Gs2@EN) does not apply to an authority of any jurisdiction.","sortOrder":19},{"sectionNumber":"17","sectionType":"section","heading":"This Part overrides the prerogative","content":"### 17 This Part overrides the prerogative\n\n> If, 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.","sortOrder":20},{"sectionNumber":"Part 5","sectionType":"part","heading":"National administration and enforcement of new tax system price exploitation codes","content":"# Part 5 National administration and enforcement of new tax system price exploitation codes","sortOrder":21},{"sectionNumber":"Division 1","sectionType":"division","heading":"Preliminary","content":"## Division 1 Preliminary","sortOrder":22},{"sectionNumber":"18","sectionType":"section","heading":"Object","content":"### 18 Object\n\n> The 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.","sortOrder":23},{"sectionNumber":"Division 2","sectionType":"division","heading":"Conferral of functions","content":"## Division 2 Conferral of functions","sortOrder":24},{"sectionNumber":"19","sectionType":"section","heading":"Conferral of functions and powers on certain bodies","content":"### 19 Conferral of functions and powers on certain bodies\n\n> > (1)  The 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> \n> > (2)  In addition to the powers mentioned in [subsection (1)](#GS19@Gs1@EN) , 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.","sortOrder":25},{"sectionNumber":"20","sectionType":"section","heading":"Conferral of other functions and powers for purposes of law in this jurisdiction","content":"### 20 Conferral of other functions and powers for purposes of law in this jurisdiction\n\n> The 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.","sortOrder":26},{"sectionNumber":"Division 3","sectionType":"division","heading":"Offences","content":"## Division 3 Offences","sortOrder":27},{"sectionNumber":"21","sectionType":"section","heading":"Object","content":"### 21 Object\n\n> > (1)  The object of this Division is to further the object of this Part by providing –\n> > \n> > > > (a) for 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> > > \n> > > > (b) for 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> \n> > (2)  The purposes for which an offence is to be treated as mentioned in [subsection (1)](#GS21@Gs1@EN) include, but are not limited to –\n> > \n> > > > (a) the investigation and prosecution of offences; and\n> > > \n> > > > (b) the arrest, custody, bail, trial and conviction of offenders or persons charged with offences; and\n> > > \n> > > > (c) proceedings relating to a matter referred to in [paragraph (a)](#GS21@Gs2@Hpa@EN) or [(b)](#GS21@Gs2@Hpb@EN) ; and\n> > > \n> > > > (d) appeals and reviews relating to criminal proceedings and to proceedings of the kind referred to in [paragraph (c)](#GS21@Gs2@Hpc@EN) ; and\n> > > \n> > > > (e) the sentencing, punishment and release of persons convicted of offences; and\n> > > \n> > > > (f) fines, penalties and forfeitures; and\n> > > \n> > > > (g) liability to make reparation in connection with offences; and\n> > > \n> > > > (h) proceeds of crime; and\n> > > \n> > > > (i) spent convictions.","sortOrder":28},{"sectionNumber":"22","sectionType":"section","heading":"Application of Commonwealth laws to offences against New Tax System Price Exploitation Code of this jurisdiction","content":"### 22 Application of Commonwealth laws to offences against New Tax System Price Exploitation Code of this jurisdiction\n\n> > (1)  The 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> \n> > (2)  For the purposes of a law of this jurisdiction, an offence against the New Tax System Price Exploitation Code of this jurisdiction –\n> > \n> > > > (a) is 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> > > \n> > > > (b) is taken not to be an offence against the laws of this jurisdiction.\n> \n> > (3)  [Subsection (2)](#GS22@Gs2@EN) has effect for the purposes of a law of this jurisdiction except as prescribed by regulations under this Act.","sortOrder":29},{"sectionNumber":"23","sectionType":"section","heading":"Application of Commonwealth laws to offences against New Tax System Price Exploitation Codes of other jurisdictions","content":"### 23 Application of Commonwealth laws to offences against New Tax System Price Exploitation Codes of other jurisdictions\n\n> > (1)  The 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> \n> > (2)  For the purposes of a law of this jurisdiction, an offence against the New Tax System Price Exploitation Code of another participating jurisdiction –\n> > \n> > > > (a) is 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> > > \n> > > > (b) is taken not to be an offence against the laws of that jurisdiction.\n> \n> > (3)  [Subsection (2)](#GS23@Gs2@EN) has effect for the purposes of a law of this jurisdiction except as prescribed by regulations under this Act.\n> \n> > (4)  This section does not require, prohibit, empower, authorise, or otherwise provide for, the doing of an act outside this jurisdiction.","sortOrder":30},{"sectionNumber":"24","sectionType":"section","heading":"Functions and powers conferred on Commonwealth officers and authorities","content":"### 24 Functions and powers conferred on Commonwealth officers and authorities\n\n> > (1)  A Commonwealth law applying because of [section 22](#GS22@EN) 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> \n> > (2)  A Commonwealth law applying because of [section 23](#GS23@EN) 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> \n> > (3)  The function or power referred to in [subsection (2)](#GS24@Gs2@EN) may only be performed or exercised in this jurisdiction.\n> \n> > (4)  In performing a function or exercising a power conferred by [subsection (1)](#GS24@Gs1@EN) or [(2)](#GS24@Gs2@EN) , 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.","sortOrder":31},{"sectionNumber":"25","sectionType":"section","heading":"Restriction of functions and powers of officers and authorities of this jurisdiction","content":"### 25 Restriction of functions and powers of officers and authorities of this jurisdiction\n\n> Where, 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.","sortOrder":32},{"sectionNumber":"Division 4","sectionType":"division","heading":"Administrative law","content":"## Division 4 Administrative law","sortOrder":33},{"sectionNumber":"26","sectionType":"section","heading":"Interpretation, Division 4","content":"### 26 Interpretation, Division 4\n\n> In this Division ,\n> \n> > ***Commonwealth administrative laws*** means –\n> > \n> > > > (a) the following Acts:\n> > > > \n> > > > > > (i) [*\\[Section 26 Amended by No. 11 of 2001, s. 48, Applied:01 Jun 2001\\]*](/view/html/inforce/2001-06-01/act-2001-011#GS48@Hpa@EN) [*\\[Section 26 Amended by No. 8 of 2025, s. 27, Applied:14 Oct 2024\\]*](/view/html/inforce/2024-10-14/act-2025-008#GS27@EN) the *Administrative Review Tribunal Act 2024* of the Commonwealth (excluding Part 7);\n> > > > > \n> > > > > > (ii) [*\\[Section 26 Amended by No. 11 of 2001, s. 48, Applied:01 Jun 2001\\]*](/view/html/inforce/2001-06-01/act-2001-011#GS48@Hpb@EN) .  .  .  .  .  .  .  .  \n> > > > > \n> > > > > > (iii) the *Ombudsman Act 1976* of the Commonwealth;\n> > > > > \n> > > > > > (iv) the *Privacy Act 1988* of the Commonwealth; and\n> > > \n> > > > (b) the regulations in force under those Acts.","sortOrder":34},{"sectionNumber":"27","sectionType":"section","heading":"Application of Commonwealth administrative laws to New Tax System Price Exploitation Code of this jurisdiction","content":"### 27 Application of Commonwealth administrative laws to New Tax System Price Exploitation Code of this jurisdiction\n\n> > (1)  The 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> \n> > (2)  For 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> > \n> > > > (a) is 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> > > \n> > > > (b) is taken not to be a matter arising in relation to laws of this jurisdiction.\n> \n> > (3)  [Subsection (2)](#GS27@Gs2@EN) has effect for the purposes of a law of this jurisdiction except as prescribed by regulations under this Act.","sortOrder":35},{"sectionNumber":"28","sectionType":"section","heading":"Application of Commonwealth administrative laws to New Tax System Price Exploitation Codes of other jurisdictions","content":"### 28 Application of Commonwealth administrative laws to New Tax System Price Exploitation Codes of other jurisdictions\n\n> > (1)  The 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> \n> > (2)  For 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> > \n> > > > (a) is 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> > > \n> > > > (b) is taken not to be a matter arising in relation to laws of that jurisdiction.\n> \n> > (3)  [Subsection (2)](#GS28@Gs2@EN) has effect for the purposes of a law of this jurisdiction except as prescribed by regulations under this Act.\n> \n> > (4)  This section does not require, prohibit, empower, authorise, or otherwise provide for, the doing of an act outside this jurisdiction.","sortOrder":36},{"sectionNumber":"29","sectionType":"section","heading":"Functions and powers conferred on Commonwealth officers and authorities","content":"### 29 Functions and powers conferred on Commonwealth officers and authorities\n\n> > (1)  A Commonwealth administrative law applying because of [section 27](#GS27@EN) 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> \n> > (2)  A Commonwealth administrative law applying because of [section 28](#GS28@EN) 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> \n> > (3)  The function or power referred to in [subsection (2)](#GS29@Gs2@EN) may only be performed or exercised in this jurisdiction.\n> \n> > (4)  In performing a function or exercising a power conferred by [subsection (1)](#GS29@Gs1@EN) or [(2)](#GS29@Gs2@EN) , 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.","sortOrder":37},{"sectionNumber":"30","sectionType":"section","heading":"Restriction of functions and powers of officers and authorities of this jurisdiction","content":"### 30 Restriction of functions and powers of officers and authorities of this jurisdiction\n\n> Where, 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.","sortOrder":38},{"sectionNumber":"31","sectionType":"section","heading":"Construction of references to Part 7 of Commonwealth ART Act","content":"### 31 Construction of references to Part 7 of Commonwealth ART Act\n\n> [*\\[Section 31 Amended by No. 8 of 2025, s. 28, Applied:14 Oct 2024\\]*](/view/html/inforce/2024-10-14/act-2025-008#GS28@EN) [*\\[Section 31 Substituted by No. 11 of 2001, s. 49, Applied:01 Jun 2001\\]*](/view/html/inforce/2001-06-01/act-2001-011#GS49@EN) For the purposes of [sections 27](#GS27@EN) and [28](#GS28@EN) , 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.","sortOrder":39},{"sectionNumber":"Part 6","sectionType":"part","heading":"Miscellaneous","content":"# Part 6 Miscellaneous","sortOrder":40},{"sectionNumber":"32","sectionType":"section","heading":"No doubling-up of liabilities","content":"### 32 No doubling-up of liabilities\n\n> > (1)  If –\n> > \n> > > > (a) an 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> > > \n> > > > (b) the offender has been punished for the offence under the Trade Practices Act or the application law of the other jurisdiction –\n> > \n> > the offender is not liable to be punished for the offence against the New Tax System Price Exploitation Code of this jurisdiction.\n> \n> > (2)  If 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.","sortOrder":41},{"sectionNumber":"33","sectionType":"section","heading":"Things done for multiple purposes","content":"### 33 Things done for multiple purposes\n\n> The 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.","sortOrder":42},{"sectionNumber":"34","sectionType":"section","heading":"Reference in Commonwealth law to a provision of another law","content":"### 34 Reference in Commonwealth law to a provision of another law\n\n> For the purposes of [section 22](#GS22@EN) , [23](#GS23@EN) , [27](#GS27@EN) or [28](#GS28@EN) , 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.","sortOrder":43},{"sectionNumber":"35","sectionType":"section","heading":"Fees and other money","content":"### 35 Fees and other money\n\n> > (1)  All 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> \n> > (2)  This subsection imposes the fees (including fees that are taxes) that the regulations in the New Tax System Price Exploitation Code of this jurisdiction prescribe.","sortOrder":44},{"sectionNumber":"36","sectionType":"section","heading":"Regulations","content":"### 36 Regulations\n\n> The Governor may make regulations for the purposes of this Act.","sortOrder":45},{"sectionNumber":"37","sectionType":"section","heading":"Administration of Act","content":"### 37 Administration of Act\n\n> Until provision is made in relation to this Act by order under [section 4](/view/html/inforce/2026-04-12/act-1990-004#GS4@EN) of the [Administrative Arrangements Act 1990](/view/html/inforce/2026-04-12/act-1990-004)  –\n> \n> > > (a) the administration of this Act is assigned to the Treasurer; and\n> > \n> > > (b) the department responsible to the Treasurer in relation to the administration of this Act is the Department of Treasury and Finance.","sortOrder":46},{"sectionNumber":"Part 7","sectionType":"part","heading":"Consequential amendments","content":"# Part 7 Consequential amendments\n\n*\n\n**38.**   \n\n> The amendment effected by this section has been incorporated into the authorised version of the [Competition Policy Reform (Tasmania) Act 1996](/view/html/inforce/2026-04-12/act-1996-011) .\n\n*","sortOrder":47},{"sectionNumber":"38.","sectionType":"section","heading":null,"content":"### 38.\n\n> The amendment effected by this section has been incorporated into the authorised version of the [Competition Policy Reform (Tasmania) Act 1996](/view/html/inforce/2026-04-12/act-1996-011) .","sortOrder":48}],"analysis":{"issue_detection":{"absurdities":[{"type":"other","section":"Status Information / Currency of version","severity":"low","reasoning":"While not a logical flaw in the legislation itself, the metadata presents a future access date (5 April 2026) relative to the file modification date (22 May 2025) as though it is a fixed historical fact, which is an internal temporal inconsistency in the document's own status information.","confidence":0.55,"description":"The legislation states it was accessed on 5 April 2026, but the file was last modified on 22 May 2025. The access date of 5 April 2026 is presented as a factual timestamp within a version described as 'current from 14 October 2024 to date', yet no substantive legislative text is reproduced, making it impossible to assess what is actually 'current'."},{"type":"other","section":"Title / Preamble","severity":"medium","reasoning":"Consolidated legislation is meant to provide a definitive, accessible version of operative provisions. A document that repeats its own title and status metadata multiple times while containing zero operative sections, definitions, penalty provisions, or enforcement mechanisms cannot serve any legislative purpose and represents a structural absurdity in publication.","confidence":0.8,"description":"The Act title and heading are repeated verbatim at least four times across the document header, creating a structurally redundant and internally incoherent legislative instrument. A consolidated version of legislation that is primarily composed of repeated metadata and titles, with no substantive operative provisions reproduced, is functionally useless as a legal instrument."},{"type":"impossible_compliance","section":"Entire Act as reproduced","severity":"high","reasoning":"It is impossible for any person, business, or regulator to comply with or enforce a legislative instrument that contains no operative text. The absence of any substantive provisions means the Act as reproduced neither prohibits nor permits anything, rendering compliance literally impossible to assess and enforcement legally incoherent.","confidence":0.75,"description":"The Act purports to be a 'Price Exploitation Code' — a consumer protection instrument designed to prevent price gouging during the GST transition — yet the reproduced text contains no definitions of 'price exploitation', no prohibition on conduct, no enforcement powers, no penalties, no compliance mechanisms, and no operative provisions whatsoever. A price exploitation code with no code is a logical nullity."},{"type":"self_contradicting","section":"Status Information — 'usually updated within 3 working days'","severity":"low","reasoning":"Asserting a version is 'current' while simultaneously disclosing it may lag behind actual amendments by up to three working days creates a logical contradiction within the status information block itself. A document cannot be both definitively current and potentially stale at the same moment.","confidence":0.7,"description":"The disclaimer that the site is 'usually updated within 3 working days after a change to the legislation' implicitly acknowledges that the version being viewed may not reflect current law, yet the same status block asserts the version is definitively 'current from 14 October 2024 to date'. These two claims are in tension: a version cannot simultaneously be definitively current and potentially out of date by up to 3 working days."}],"contradictions":[{"severity":"medium","section_a":"Currency of version — 'Version current from 14 October 2024 to date (accessed 5 April 2026 at 13:22)'","section_b":"Authorisation — 'File last modified 22 May 2025'","confidence":0.65,"description":"The version is described as current up to the access date of 5 April 2026, but the file was last modified on 22 May 2025 — nearly 11 months before the stated access date. If the legislation or its consolidation was amended or updated after 22 May 2025, the file would not reflect those changes despite claiming currency to April 2026."},{"severity":"low","section_a":"Status Information — 'usually updated within 3 working days after a change to the legislation'","section_b":"Authorisation — 'File last modified 22 May 2025' vs access date 5 April 2026","confidence":0.5,"description":"The site policy promises updates within 3 working days of legislative change, yet the file has not been modified for approximately 10.5 months prior to the stated access date. Either no amendments occurred in that period (plausible for a largely spent transitional Act) or the 3-working-day update commitment has not been met, contradicting the stated publication standard."}]},"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Based on the available information, the Act appears to have remained consistent with its original intent: applying the national price exploitation code in Tasmania during the GST transition. There is no indication from the provided text that its scope was broadened or narrowed beyond its original purpose. Its continued existence on the statute books appears to be a matter of legislative inertia rather than any deliberate expansion of scope."},"complexity_factors":["Applies a national code via state legislation, creating a two-layer legal structure (Commonwealth code + state application Act) that requires reading both instruments together","Interplay between Commonwealth and state/territory legislative powers under the Australian federal system adds some constitutional complexity","The legislation is effectively spent (its purpose — the GST transition — has long passed), making it harder to assess its current practical operation","Limited text was provided, so the full structure and provisions of the Act cannot be fully assessed — the actual code incorporated by reference may itself be more complex"],"plain_english_summary":"The New Tax System Price Exploitation Code (Tasmania) Act 1999 made national rules legally enforceable in Tasmania to stop businesses from using the 2000 GST rollout as an excuse to raise prices beyond the actual tax increase. It targeted sellers and protected Tasmanian consumers during that transition.\n\nToday it is largely historical — a transitional safeguard with minimal practical effect on businesses or buyers in 2026."},"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: implementing the Price Exploitation Code for the GST transition. While it contains complex machinery provisions for national harmonisation, these are instrumental to the original goal rather than scope creep. The 2025 amendments updating references to the Administrative Review Tribunal Act 2024 represent maintenance of the existing framework rather than expansion into new policy areas."},"complexity_factors":["Extensive cross-referencing to external legislation (Trade Practices Act 1974, Commonwealth Acts Interpretation Act 1901, Administrative Review Tribunal Act 2024, and regulations)","Recursive definitions where terms refer to other defined terms (e.g., 'New Tax System Price Exploitation Code' vs 'New Tax System Price Exploitation Code text' vs 'Schedule version of Part VB')","Complex mechanism for 'textual incorporation' — the actual substantive law lives in Commonwealth legislation and is dynamically imported","Conditional commencement provisions tied to proclamations and external Commonwealth legislation commencement dates","Nested modification clauses allowing additions, omissions, and substitutions to imported text","Extraterritorial application provisions with partial geographical scope","Sophisticated administrative law integration importing Commonwealth judicial review, ombudsman, and privacy frameworks","Crown immunity provisions with multiple exceptions and carve-outs for 'authorities' vs 'the Crown in right'","Double jeopardy and conflict-of-laws provisions preventing overlapping liabilities across jurisdictions","Amendment history embedded in section 26 showing multiple amending acts with application dates"],"plain_english_summary":"**What this law does:**\n\nThis is a **Tasmanian law that adopts a Commonwealth scheme to stop businesses from unfairly jacking up prices** when the GST (Goods and Services Tax) was introduced in 2000. It essentially copies the federal \"Price Exploitation Code\" into Tasmanian law so the same rules apply locally.\n\n**Who it affects:**\n\n*   **Businesses operating in Tasmania** — including companies, sole traders, and people ordinarily living here\n*   **The Australian Competition and Consumer Commission (ACCC)** — which gets powers to investigate and enforce these rules in Tasmania\n*   **Other state and territory governments** — through a cooperative national scheme\n\n**Why it matters:**\n\nWhen the GST started, there was a real risk that businesses might use it as an excuse to raise prices more than necessary. This law:\n\n*   **Makes price gouging illegal** during the tax system changeover\n*   **Allows the ACCC to investigate and prosecute** Tasmanian businesses under the same rules as everywhere else\n*   **Creates a seamless national system** — instead of Tasmania having different rules, the same ACCC officers enforce the same law across the country\n\n**Key features:**\n\n*   **Automatic updates:** When the Commonwealth changes the Code, Tasmania adopts those changes after a 2-month delay (unless the government opts out)\n*   **National enforcement:** Tasmanian offences are treated as if they were Commonwealth offences — meaning federal police and courts handle prosecutions\n*   **Crown liability:** The Tasmanian government itself is bound by these rules when it runs businesses (but can't be fined or prosecuted — only its authorities can)\n*   **No double jeopardy:** You can't be punished twice for the same conduct under both Tasmanian and federal laws"},"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":8,"scope_assessment":{"changed":true,"description":"This Act does more than adopt a Commonwealth Code text: it repackages that Code as Tasmanian law while (a) modifying references to fit local law (s4), (b) permitting the Commonwealth to make future modifications that may be delayed or excluded from automatic application in Tasmania (s6), (c) extending the Code extraterritorially where relevant (s9), (d) binding the Crown when it carries on a business but preserving many government activities from being 'business' (ss13–15) and protecting the Crown from pecuniary penalties (s16), and (e) conferring Commonwealth enforcement, investigative and administrative powers and procedures to operate in Tasmania while preventing State officers from exercising those same functions (ss19–25, 27–30). These mechanics change how the Code operates in Tasmania compared with treating the Commonwealth text as standalone federal law."},"complexity_factors":["Incorporation of external text with mandated local modifications (s4) — the Code text, related Trade Practices Act provisions, regulations and guidelines are folded in but altered to fit.","Mechanism for handling future Commonwealth amendments with time delays and possible exclusions by proclamation (s6) — adds temporal and executive discretion.","Application of Commonwealth interpretation and administrative laws to the local Code (ss7, 26–31) — cross-application of different Acts increases interpretive complexity.","Conferral of Commonwealth enforcement and investigative powers (including ACCC) to operate in Tasmania and restriction on State officers performing those functions (ss19–25, 24, 25, 30) — creates overlapping jurisdictions and role transfer.","Treatment of offences as Commonwealth offences and application of Commonwealth criminal/administrative machinery (ss21–24, 27–29) — changes prosecutorial and procedural regimes.","Crown application rules with carve-outs and limits (ss13–17, 15) — binds Crown in business but excludes many government activities and protects Crown from pecuniary penalties.","Extraterritorial reach of the Tasmanian Code (s9) and broad definition of persons/instruments affected (s3, s8) — extends territorial and subject‑matter scope.","Financial flow rule sending fees, penalties and other money to the Commonwealth (s35) — reallocates revenue and compliance accounting.","Delegated legislation, proclamations and regulations elements (ss2, 6, 36) — introduces executive instruments that materially affect operation."],"plain_english_summary":"This Act makes the Commonwealth New Tax System Price Exploitation Code operate as Tasmanian law (with necessary local adjustments), sets how future Commonwealth changes take effect, and assigns administration and enforcement roles. It applies to businesses, corporations and persons connected with Tasmania, affects Crown business activity (with listed exceptions), and gives Commonwealth agencies powers to enforce and administer the Code in Tasmania."}},"importantCases":[],"_links":{"self":"/api/acts/new-tax-system-price-exploitation-code-tasmania-act-1999","history":"/api/acts/new-tax-system-price-exploitation-code-tasmania-act-1999/history","analysis":"/api/acts/new-tax-system-price-exploitation-code-tasmania-act-1999/analysis","conflicts":"/api/acts/new-tax-system-price-exploitation-code-tasmania-act-1999/conflicts","importantCases":"/api/acts/new-tax-system-price-exploitation-code-tasmania-act-1999/important-cases","documents":"/api/acts/new-tax-system-price-exploitation-code-tasmania-act-1999/documents"}}