{"id":"new-tax-system-price-exploitation-code-taxing-act-1999","name":"New Tax System Price Exploitation Code (Taxing) Act 1999","slug":"new-tax-system-price-exploitation-code-taxing-act-1999","collection":"act","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":105804,"registerId":"wa-new-tax-system-price-exploitation-code-taxing-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 (Taxing) Act 1999","content":"![Crest]()Western Australia\n\nNew Tax System Price Exploitation Code (Taxing) Act 1999\n\nWestern Australia\n\nNew Tax System Price Exploitation Code (Taxing) Act 1999\n\nContents\n\n1. Short title 1\n\n2. Commencement 1\n\n3. Imposition of tax 1\n\nNotes\n\nCompilation table 2\n\n  \n\nWestern Australia\n\nNew Tax System Price Exploitation Code (Taxing) Act 1999\n\nAn Act to impose certain fees referred to in section 34(2) of the *New Tax System Price Exploitation Code (Western Australia) Act 1999* to the extent that any such fee may be a tax.\n\nThe Parliament of Western Australia enacts as follows:\n\n##### 1. Short title\n\nThis Act may be cited as the *New Tax System Price Exploitation Code (Taxing) Act 1999.*\n\n##### 2. Commencement\n\nThis Act comes into operation on the day on which the *New Tax System Price Exploitation Code (Western Australia) Act 1999* comes into operation.\n\n##### 3. Imposition of tax\n\nTo the extent that any fee referred to in section 34(2) of the *New Tax System Price Exploitation Code (Western Australia) Act 1999* may be a tax, this Act imposes the fee.\n\nNotes\n\n1 This is a compilation of the *New Tax System Price Exploitation Code (Taxing) Act 1999* and includes all amendments effected by the other Acts referred to in the following Table.\n\nCompilation table\n\n| **Short title** | **Number and year** | **Assent** | **Commencement** |\n| --- | --- | --- | --- |\n| *New Tax System Price Exploitation Code (Taxing) Act 1999* | 50 of 1999 | 7 Dec 1999 | 17 Dec 1999 (see s. 2 and *Gazette* 17 Dec 1999 p. 6176) |\n","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Scope is unchanged from enactment: the Act has a narrow, specific function — to impose fees referred to in s34(2) of the New Tax System Price Exploitation Code (WA) Act 1999 to the extent they are taxes — and it commences with that Code (ss2–3). The compilation table records commencement but shows no substantive amendments to broaden or alter scope."},"complexity_factors":["Very short, single-purpose statute that simply imposes certain fees (s3).","Direct cross-reference to another Act and a specific subsection (s34(2) of the New Tax System Price Exploitation Code (WA) Act 1999), creating dependence on external text (s3).","Use of the phrase 'to the extent that ... may be a tax' introduces a narrow legal interpretation question about when a fee counts as a tax and therefore is imposed (s3).","Commencement is tied to the commencement of the linked Code, so timing depends on another instrument (s2).","No procedural, rate or enforcement detail in this Act — administration and compliance mechanics are handled by the referenced Code, requiring readers to consult the external provision to determine who pays and how (s3)."],"plain_english_summary":"_This Act makes the fees referred to in section 34(2) of the New Tax System Price Exploitation Code (Western Australia) Act 1999 into taxes and imposes them to the extent they qualify as taxes._ It applies to persons who must pay those fees under s34(2) and matters because it supplies a statutory basis for collecting those amounts when the linked Code commences (see ss2–3)."},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This legislation has not expanded beyond its original purpose. It was enacted solely to impose certain fees as taxes for constitutional validity, and remains limited to that specific technical function."},"complexity_factors":["Only 3 operative sections (short title, commencement, and imposition provision)","No defined terms section","Single cross-reference to another Act (section 34(2) of the companion Act)","No conditional logic, exceptions, or procedural requirements","Extremely narrow, single-purpose technical legislation (constitutional 'insurance' provision)"],"plain_english_summary":"This is a very short Western Australian law that does one specific technical job: it officially declares that certain fees are legally considered 'taxes'.\n\n**What it does:**\n- In 1999, Australia introduced the GST (Goods and Services Tax) as part of the 'New Tax System'. Western Australia passed laws to stop businesses from unfairly hiking prices during the GST transition.\n- Those laws allowed the government to charge fees to businesses that broke the rules.\n- Under Australia's Constitution, a 'fee' can sometimes be challenged as not being a valid 'tax' unless a specific law says it is. This Act is that specific law.\n- **Section 3** simply says: if any of those anti-price-gouging fees could be considered taxes, then this Act officially imposes them as taxes.\n\n**Who it affects:**\n- Primarily the Western Australian government (giving it constitutional cover to collect these fees).\n- Potentially businesses that were fined for price exploitation during the 1999-2000 GST introduction.\n\n**Why it matters:**\n- Without this law, the fees charged to price-gouging businesses might have been challenged in court as unconstitutional. This 'taxing Act' removes that legal risk by explicitly characterising the fees as taxes."},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed — the legislative text is inaccessible. The page has been removed from the Western Australian legislation website, likely due to system upgrades. Whether the Act's scope changed from its original intent during its parliamentary passage or through subsequent amendment is impossible to determine from the available information."},"complexity_factors":["The actual legislative text is unavailable — the source URL returns a 'page no longer available' error","No provisions, schedules, definitions or operative clauses can be assessed","The only analysable content is a website maintenance notice and an Acknowledgement of Country","Any complexity assessment of the underlying Act would be speculative without access to the text"],"plain_english_summary":"The New Tax System Price Exploitation Code (Taxing) Act 1999 was a Western Australian law aimed at preventing businesses from using GST’s introduction as a pretext to raise prices beyond the tax increase — protecting consumers from opportunistic price gouging during the tax transition. \n\nThe Act’s text is currently unavailable from the WA Parliamentary Counsel site, so detailed analysis isn’t possible here; anyone relying on it should contact the Parliamentary Counsel’s Office or check the WA legislation register to confirm its current status."}},"importantCases":[],"_links":{"self":"/api/acts/new-tax-system-price-exploitation-code-taxing-act-1999","history":"/api/acts/new-tax-system-price-exploitation-code-taxing-act-1999/history","analysis":"/api/acts/new-tax-system-price-exploitation-code-taxing-act-1999/analysis","conflicts":"/api/acts/new-tax-system-price-exploitation-code-taxing-act-1999/conflicts","importantCases":"/api/acts/new-tax-system-price-exploitation-code-taxing-act-1999/important-cases","documents":"/api/acts/new-tax-system-price-exploitation-code-taxing-act-1999/documents"}}