{"id":"new-tax-system-price-exploitation-code-victoria-act-1999","name":"New Tax System Price Exploitation Code (Victoria) Act 1999","slug":"new-tax-system-price-exploitation-code-victoria-act-1999","collection":"act","jurisdiction":"vic","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":177763,"registerId":"vic-new-tax-system-price-exploitation-code-victoria-act-1999-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"New Tax System Price Exploitation Code (Victoria) Act 1999","content":"Version No. 007\n\n**New Tax System Price Exploitation Code (Victoria) Act 1999**\n\n**No. 43 of 1999**\n\nVersion incorporating amendments as at  \n22 October 2025\n\n**table of provisions**\n\n*Section Page*\n\nPart 1—Preliminary 1\n\n1 Purpose 1\n\n2 Commencement 1\n\n3 Definitions 1\n\nPart 2—The New Tax System Price Exploitation Code 5\n\n4 The New Tax System Price Exploitation Code text 5\n\n5 Application of New Tax System Price Exploitation Code 5\n\n6 Future modifications of New Tax System Price Exploitation Code text 6\n\n7 Interpretation of New Tax System Price Exploitation Code 7\n\n8 Application of New Tax System Price Exploitation Code 8\n\n9 Extraterritorial application 8\n\nPart 3—Citing the New Tax System Price Exploitation Codes 9\n\n10 Citation of New Tax System Price Exploitation Code of this jurisdiction 9\n\n11 References to New Tax System Price Exploitation Code 9\n\n12 References to New Tax System Price Exploitation Codes of other jurisdictions 9\n\nPart 4—Application of New Tax System Price Exploitation Codes to Crown 11\n\n13 Application law of this jurisdiction 11\n\n14 Application law of other jurisdictions 11\n\n15 Activities that are not business 11\n\n16 Crown not liable to pecuniary penalty or prosecution 13\n\n17 This Part overrides the prerogative 13\n\nPart 5—National administration and enforcement of New Tax System Price Exploitation Codes 14\n\nDivision 1—Preliminary 14\n\n18 Object 14\n\nDivision 2—Conferral of functions 14\n\n19 Conferral of functions and powers on certain bodies 14\n\n20 Conferral of other functions and powers for purposes of law in this jurisdiction 14\n\nDivision 4—Offences 15\n\n24 Object 15\n\n25 Application of Commonwealth laws to offences against New Tax System Price Exploitation Code of this jurisdiction 16\n\n26 Application of Commonwealth laws to offences against New Tax System Price Exploitation Codes of other jurisdictions 16\n\n27 Functions and powers conferred on Commonwealth officers and authorities 17\n\n28 Restriction of functions and powers of officers and authorities of this jurisdiction 18\n\nDivision 5—Administrative law 18\n\n29 Definition 18\n\n30 Application of Commonwealth administrative laws to New Tax System Price Exploitation Code of this jurisdiction 19\n\n31 Application of Commonwealth administrative laws to New Tax System Price Exploitation Codes of other jurisdictions 19\n\n32 Functions and powers conferred on Commonwealth officers and authorities 20\n\n33 Restriction of functions and powers of officers and authorities of this jurisdiction 21\n\n33A Construction of references to Part 7 of Commonwealth ART Act 21\n\nPart 6—Miscellaneous 22\n\n34 No doubling-up of liabilities 22\n\n35 Things done for multiple purposes 22\n\n36 Reference in Commonwealth law to a provision of another law 23\n\n37 Fees and other money 23\n\n39 Regulations 23\n\nEndnotes 25\n\n1 General information 25\n\n2 Table of Amendments 27\n\n3 Explanatory details 28\n\n**Version No.** **007**\n\n**New Tax System Price Exploitation Code (Victoria) Act 1999**\n\n**No. 43 of 1999**\n\nVersion incorporating amendments as at  \n22 October 2025\n\n**The Parliament of Victoria enacts as follows:**\n\nPart 1—Preliminary\n\n\t1 Purpose\n\nThe purpose of this Act is to apply the New Tax System Price Exploitation Code of the Commonwealth as a law of Victoria.\n\n\t2 Commencement\n\n(1) Part 1 comes into operation on the day on which this Act receives the Royal Assent.\n\n(2) The remaining provisions of this Act come into operation 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.\n\n\t3 Definitions\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); 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\nS. 3 def. of *instrument* amended by No. 68/2009 s. 97(Sch. item 89.1).\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, charge-sheet filed, complaint laid, affidavit sworn, or warrant issued, for any purpose; or\n\n(h) an indictment, 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;\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 Victoria;\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.\n\nPart 2—The New Tax System Price Exploitation Code\n\n\t4 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) or (b); 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)(c) and (d) 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.\n\n\t5 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 Victoria.\n\n(2) This section has effect subject to section 6.\n\n\t6 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 until at least the end of the period of 2 months after the date of the modification, unless the Governor in Council, by Order published in the Government Gazette, appoints an earlier date; and\n\n(b) does not apply under that section at all, if the modification is declared by Order of the Governor in Council published in the Government Gazette to be excluded from the operation of that section.\n\n(2) An Order under subsection (1)(a)—\n\n(a) cannot appoint any day that is earlier than the date of publication or notification of the Order 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 Order or the date on which the modification of the text takes effect, whichever is the later.\n\n(3) An Order under subsection (1)(b) has effect only if published or notified before the end of 2 months after the date of the modification.\n\n(4) Subsection (1)(b) ceases to apply to the modification if a further Order 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.\n\n\t7 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), 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 **Interpretation of Legislation Act 1984** does not apply to—\n\n(a) the New Tax System Price Exploitation Code of Victoria; or\n\n(b) any instrument under that Code.\n\n\t8 Application of New Tax System Price Exploitation Code\n\nThe 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.\n\n\t9 Extraterritorial application\n\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).\n\nPart 3—Citing the New Tax System Price Exploitation Codes\n\n\t10 Citation of New Tax System Price Exploitation Code of this jurisdiction\n\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 Victoria.\n\n\t11 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) has effect except so far as the contrary intention appears in the instrument or the context of the reference otherwise requires.\n\n\t12 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.\n\nPart 4—Application of New Tax System Price Exploitation Codes to Crown\n\n\t13 Application law of this jurisdiction\n\nThe application law of this jurisdiction binds (so far as the legislative power of the 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.\n\n\t14 Application law of other jurisdictions\n\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.\n\n\t15 Activities that are not business\n\n(1) For the purposes of sections 13 and 14, 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) does not limit the things that do not amount to carrying on a business for the purposes of sections 13 and 14.\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.\n\n\t16 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), 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) or (2) does not apply to an authority of any jurisdiction.\n\n\t17 This Part overrides the prerogative\n\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.\n\nPart 5—National administration and enforcement of New Tax System Price Exploitation Codes\n\nDivision 1—Preliminary\n\n\t18 Object\n\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.\n\nDivision 2—Conferral of functions\n\n\t19 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), 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.\n\n\t20 Conferral of other functions and powers for purposes of law in this jurisdiction\n\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.\n\nPt 5 Div. 3 (Heading and ss 21–23) amended by No. 54/1999 s. 19,  \nrepealed by No. 22/2000 s. 30.\n\n* * * * *\n\nDivision 4—Offences\n\n\t24 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) include, for example (but without limitation)—\n\n(a) the investigation and prosecution of offences; and\n\nS. 24(2)(b) amended by No. 68/2009 s. 97(Sch. item 89.2).\n\n(b) the arrest, custody, bail, trial or hearing and conviction of offenders or persons charged with offences; and\n\n(c) proceedings relating to a matter referred to in paragraph (a) or (b); and\n\n(d) appeals and review relating to criminal proceedings and to proceedings of the kind referred to in paragraph (c); 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.\n\n\t25 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) has effect for the purposes of a law of this jurisdiction except as prescribed by regulations under this Act.\n\n\t26 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) 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.\n\n\t27 Functions and powers conferred on Commonwealth officers and authorities\n\n(1) A 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\n(2) A 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\n(3) The function or power referred to in subsection (2) may only be performed or exercised in this jurisdiction.\n\n(4) In 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.\n\n\t28 Restriction of functions and powers of officers and authorities of this jurisdiction\n\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.\n\nDivision 5—Administrative law\n\n\t29 Definition\n\nIn this Division—\n\nS. 29 def. of *Common- wealth administrative laws* amended by Nos 22/2000 s. 31, 41/2025 s. 3(Sch. 1 item 24.1).\n\n***Commonwealth administrative laws*** means—\n\n(a) the following Acts—\n\n(i) the Administrative Review Tribunal Act 2024 of the Commonwealth (excluding Part 7);\n\n* * * * *\n\n(iii) the Freedom of Information Act 1982 of the Commonwealth;\n\n(iv) the Ombudsman Act 1976 of the Commonwealth;\n\n(v) the Privacy Act 1988 of the Commonwealth; and\n\n(b) the regulations in force under those Acts.\n\n\t30 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) has effect for the purposes of a law of this jurisdiction except as prescribed by regulations under this Act.\n\n\t31 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) 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.\n\n\t32 Functions and powers conferred on Commonwealth officers and authorities\n\n(1) A 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\n(2) A 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\n(3) The function or power referred to in subsection (2) may only be performed or exercised in this jurisdiction.\n\n(4) In 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.\n\n\t33 Restriction of functions and powers of officers and authorities of this jurisdiction\n\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.\n\nS. 33A (Heading) inserted by No. 41/2025 s. 3(Sch. 1 item 24.2).\n\nS. 33A inserted by No. 22/2000 s. 32, amended by No. 41/2025 s. 3(Sch. 1 item 24.3).\n\n\t33A Construction of references to Part 7 of Commonwealth ART Act\n\nFor the purposes of sections 30 and 31, 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.\n\nPart 6—Miscellaneous\n\n\t34 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\nthe 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.\n\n\t35 Things done for multiple purposes\n\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.\n\n\t36 Reference in Commonwealth law to a provision of another law\n\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.\n\n\t37 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.\n\nS. 38  \nrepealed by No. 54/1999 s. 19.\n\n* * * * *\n\n\t39 Regulations\n\nThe Governor in Council 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.\n\nPt 7 (Heading and s. 40) repealed by No. 28/2007 s. 3(Sch. item 46).\n\n* * * * *\n\nEndnotes\n\n1 General information\n\nSee [www.legislation.vic.gov.au](http://www.legislation.vic.gov.au) for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information.\n\n*Minister's second reading speech—*\n\n*Legislative Assembly: 22 April 1999*\n\n*Legislative Council: 25 May 1999*\n\nThe long title for the Bill for this Act was \"A Bill to apply certain laws of the Commonwealth relating to the New Tax System Price Exploitation Code as laws of Victoria, to make a consequential amendment to the **Competition Policy Reform (Victoria) Act 1995** and for other purposes.\"\n\n**Constitution Act 1975:**\n\n*Section 85(5) statement:*\n\n*Legislative Assembly: 22 April 1999*\n\n*Legislative Council: 25 May 1999*\n\n*Absolute majorities:*\n\n*Legislative Assembly: 13 May 1999*\n\n*Legislative Council: 1 June 1999*\n\nThe **New Tax System Price Exploitation Code (Victoria) Act 1999** was assented on 8 June 1999 and came into operation as follows:\n\nPart 1 (sections 1–3) on 8 June 1999: section 2(1); rest of Act on 15 December 1999: Special Gazette (No. 182) 15 December 1999 page 1.\n\nINTERPRETATION OF LEGISLATION ACT 1984 (ILA)\n\nStyle changes\n\nSection 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act.\n\nReferences to ILA s. 39B\n\nSidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided section or clause of a Schedule is amended by the insertion of one or more subsections or subclauses, the original section or clause becomes subsection or subclause (1) and is amended by the insertion of the expression \"(1)\" at the beginning of the original section or clause.\n\nInterpretation\n\nAs from 1 January 2001, amendments to section 36 of the ILA have the following effects:\n\n• Headings\n\nAll headings included in an Act which is passed on or after 1 January 2001 form part of that Act. Any heading inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. This includes headings to Parts, Divisions or Subdivisions in a Schedule; sections; clauses; items; tables; columns; examples; diagrams; notes or forms. See section 36(1A)(2A).\n\n• Examples, diagrams or notes\n\nAll examples, diagrams or notes included in an Act which is passed on or after 1 January 2001 form part of that Act. Any examples, diagrams or notes inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, form part of that Act. See section 36(3A).\n\n• Punctuation\n\nAll punctuation included in an Act which is passed on or after 1 January 2001 forms part of that Act. Any punctuation inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. See section 36(3B).\n\n• Provision numbers\n\nAll provision numbers included in an Act form part of that Act, whether inserted in the Act before, on or after 1 January 2001. Provision numbers include section numbers, subsection numbers, paragraphs and subparagraphs. See section 36(3C).\n\n• Location of \"legislative items\"\n\nA \"legislative item\" is a penalty, an example or a note. As from 13 October 2004, a legislative item relating to a provision of an Act is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision. For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision. See section 36B.\n\n• Other material\n\nAny explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of an Act.  \nSee section 36(3)(3D)(3E).\n\n2 Table of Amendments\n\nThis publication incorporates amendments made to the **New Tax System Price Exploitation Code (Victoria) Act 1999** by Acts and subordinate instruments.\n\n–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––\n\n**Federal Courts (State Jurisdiction) Act 1999, No. 54/1999**\n\n| Assent Date: | 14.12.99 |\n| --- | --- |\n| Commencement Date: | S. 19 on 15.12.99: s. 2 |\n| Current State: | This information relates only to the provision/s amending the **New Tax System Price Exploitation Code (Victoria) Act 1999** |\n\n\n**Federal Courts (Consequential Amendments) Act 2000, No. 22/2000**\n\n| Assent Date: | 16.5.00 |\n| --- | --- |\n| Commencement Date: | Ss 30–32 on 1.7.00: Government Gazette 29.6.00 p. 1455 |\n| Current State: | This information relates only to the provision/s amending the **New Tax System Price Exploitation Code (Victoria) Act 1999** |\n\n\n**Statute Law Revision Act 2007, No. 28/2007**\n\n| Assent Date: | 26.6.07 |\n| --- | --- |\n| Commencement Date: | S. 3(Sch. item 46) on 27.6.07: s. 2(1) |\n| Current State: | This information relates only to the provision/s amending the **New Tax System Price Exploitation Code (Victoria) Act 1999** |\n\n\n**Criminal Procedure Amendment (Consequential and Transitional Provisions) Act 2009, No. 68/2009**\n\n| Assent Date: | 24.11.09 |\n| --- | --- |\n| Commencement Date: | S. 97(Sch. item 89) on 1.1.10: Government Gazette 10.12.09 p. 3215 |\n| Current State: | This information relates only to the provision/s amending the **New Tax System Price Exploitation Code (Victoria) Act 1999** |\n\n\n**Statute Law Revision Act 2025, No. 41/2025**\n\n| Assent Date: | 21.10.25 |\n| --- | --- |\n| Commencement Date: | S. 3(Sch. 1 item 24) on 22.10.25: s. 2 |\n| Current State: | This information relates only to the provision/s amending the **New Tax System Price Exploitation Code (Victoria) Act 1999** |\n\n\n–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––\n\n3 Explanatory details\n\nNo entries at date of publication.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"Yes. While the Act's core purpose is to apply the Commonwealth Code as Victoria law (s1, s5), its scope has been expanded by provisions that (a) expressly confer Commonwealth enforcement and administrative functions to operate in Victoria and bar State officers from those functions (ss19, 27, 28, 32, 33); (b) treat Code offences and administrative matters as Commonwealth matters for investigation, prosecution and review (ss24–26, 30–31); (c) set rules for future Commonwealth modifications (s6); and (d) redirect fees and penalties to the Commonwealth (s37). These features move the instrument beyond mere textual adoption toward a cooperative national enforcement framework."},"complexity_factors":["Extensive cross-references to Commonwealth Trade Practices Act and a Schedule version of Part VB, requiring textual modification to fit state enactment (s4).","Dynamic incorporation of future Commonwealth modifications with time-delays and exclusion powers vested in the Governor in Council (s6).","Conferral of enforcement powers to Commonwealth bodies to operate in Victoria, plus restrictions preventing State officers from exercising those functions (ss19, 20, 27, 28, 32, 33).","Treatment of state Code offences and administrative matters as Commonwealth matters for criminal, investigative and administrative law purposes (ss24–26, 30–31).","Application of Commonwealth administrative statutes (FOI, Privacy, Ombudsman, ART) to matters under the Code, with consequential construction rules (ss29–33A).","Extraterritorial application permitting application to conduct outside Victoria, subject to limits (s9, s26(4), s31(4)).","Detailed Crown-related rules: binding Crown where it carries on a business, but immunity from pecuniary penalty/prosecution for the Crown in many cases; exclusions for authorities (ss13–17).","Financial flow rule requiring fees, penalties and other money authorised under the application law to be paid to the Commonwealth (s37).","Reliance on delegated instruments and regulations (s39) and interaction with multiple jurisdictions increases regulatory uncertainty and compliance burden (ss5, 11–12)."],"plain_english_summary":"This Act applies the Commonwealth New Tax System Price Exploitation Code as law in Victoria (s1, s5) and treats offences and administrative matters under that Code as if they were Commonwealth matters (ss24–26, 30–31). It authorises Commonwealth bodies (including the ACCC) to exercise enforcement and administrative powers in Victoria (ss19, 27), allows extraterritorial reach (s9), preserves Crown immunity in many cases (ss13–16) and directs fees and penalties to the Commonwealth (s37)."},"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Based on available information, the Act appears to have remained within its original narrow scope: preventing price exploitation during the GST transition. There is no indication of amendments that broadened or narrowed its application beyond that original intent. Its continued 'in force' status despite the GST transition being long complete suggests legislative inertia rather than any deliberate scope change."},"complexity_factors":["Narrow, time-limited subject matter (GST transition pricing) reduces ongoing interpretive complexity","Operates by adopting a separate national Code by reference, meaning the actual rules live in another document","Limited source text provided — version history metadata only, with no substantive provisions visible for analysis","Interaction between state and federal law (Victoria adopting a Commonwealth-linked Code) adds a small layer of constitutional and jurisdictional nuance","Historical context (1999 GST introduction) required to understand purpose, which is non-obvious to modern readers"],"plain_english_summary":"The New Tax System Price Exploitation Code (Victoria) Act 1999 made it unlawful for businesses to use the introduction of the GST as a pretext to raise prices by more than the tax required. It protected consumers, obliged Victorian businesses to justify GST-related price changes, and empowered regulators to investigate and penalise exploitative pricing.\n\nThe Act remains on the books but its practical relevance has largely faded since the GST transition ended."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose of applying the New Tax System Price Exploitation Code as Victorian law. While the Act has been amended over 25 years (notably to update administrative law references from the AAT to the ART in 2025), these are maintenance amendments rather than scope expansions. The core function—mirroring Commonwealth consumer protection law to cover non-corporate entities during the GST transition—remains unchanged. The Act has not grown to address unrelated matters."},"complexity_factors":["Extensive cross-referencing to Commonwealth legislation (Trade Practices Act 1974, Administrative Review Tribunal Act 2024, Freedom of Information Act 1982, etc.) requiring readers to consult multiple statutes simultaneously","Sophisticated 'application law' mechanism where Victorian law incorporates federal law 'as in force from time to time' with automatic updates subject to 2-month delay and opt-out provisions (section 6)","Complex Crown liability provisions (Part 4) with nested exceptions defining what constitutes 'carrying on a business' for government entities","Dual jurisdictional treatment where offences are simultaneously Victorian and deemed Commonwealth offences for procedural purposes (sections 25-26)","Extraterritorial application provisions (section 9) creating potential conflicts of laws scenarios","27 defined terms in section 3, many themselves referencing other defined terms or external statutes","Temporal complexity with version control (Version No. 007) and dynamic incorporation of future amendments","Specific exclusions and modifications to standard Victorian interpretation statutes (section 7 excludes Interpretation of Legislation Act 1984)","Divisional structure with objects clauses for each Part requiring purposive interpretation"],"plain_english_summary":"**What this law does:**\n\nThis Act is a 'mirror law' that brings a specific piece of Commonwealth (federal) consumer protection legislation into force in Victoria. It applies the **New Tax System Price Exploitation Code**—which was originally part of the federal *Trade Practices Act 1974* (now the *Competition and Consumer Act 2010*)—as if it were Victorian law.\n\n**Why it exists:**\n\nBack in 1999–2000, Australia introduced the Goods and Services Tax (GST). The federal government was worried that businesses might use the GST as an excuse to jack up prices unfairly ('price exploitation'). To stop this, they created special temporary price-gouging rules. Because the federal government couldn't directly regulate all businesses (only corporations), they needed the states to 'refer' their powers or adopt mirror laws so the rules would cover everyone—including sole traders and small businesses.\n\n**Who it affects:**\n\n- **Businesses in Victoria**—originally, this was meant to stop price gouging during the GST transition. The Code made it illegal for businesses to make false or misleading statements about the effect of the GST on prices.\n- **The Australian Competition and Consumer Commission (ACCC)**—this Act gives the ACCC powers to investigate and enforce these rules in Victoria, treating Victorian offences as if they were Commonwealth offences.\n- **Victorian government bodies**—the Act binds the Crown (the government) when it carries on business, with some exceptions.\n\n**Key features:**\n\n- **National uniformity**: The Act ensures Victoria's version works seamlessly with other states' versions, effectively creating one national law administered by the ACCC.\n- **Commonwealth administration**: Victorian offences under this Code are treated as Commonwealth offences for investigation, prosecution, and appeals. Commonwealth administrative law (like the Administrative Review Tribunal Act, Freedom of Information Act, and Ombudsman Act) applies to decisions made under this Code.\n- **Extraterritorial reach**: The law applies to conduct outside Victoria if the person is connected to Victoria (e.g., carries on business here).\n- **No double jeopardy**: You can't be punished twice for the same conduct under both this Victorian law and the federal Trade Practices Act.\n\n**Why it matters now:**\n\nWhile the original GST transition period is long over, this Act remains on the books as a historical piece of cooperative federalism. It demonstrates how the Commonwealth and states work together to create national consumer protection schemes when constitutional limits prevent the federal government from acting alone. The Act has been updated over time (most recently in October 2025) to keep pace with changes to Commonwealth administrative law (e.g., replacing references to the old Administrative Appeals Tribunal with the new Administrative Review Tribunal)."}},"importantCases":[],"_links":{"self":"/api/acts/new-tax-system-price-exploitation-code-victoria-act-1999","history":"/api/acts/new-tax-system-price-exploitation-code-victoria-act-1999/history","analysis":"/api/acts/new-tax-system-price-exploitation-code-victoria-act-1999/analysis","conflicts":"/api/acts/new-tax-system-price-exploitation-code-victoria-act-1999/conflicts","importantCases":"/api/acts/new-tax-system-price-exploitation-code-victoria-act-1999/important-cases","documents":"/api/acts/new-tax-system-price-exploitation-code-victoria-act-1999/documents"}}