{"id":"perth-parking-management-taxing-act-1999","name":"Perth Parking Management (Taxing) Act 1999","slug":"perth-parking-management-taxing-act-1999","collection":"act","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":106061,"registerId":"wa-perth-parking-management-taxing-act-1999-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Perth Parking Management (Taxing) Act 1999","content":"![Crest]()Western Australia\n\nPerth Parking Management (Taxing) Act 1999\n\nWestern Australia\n\nPerth Parking Management (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\nUncommenced provisions table 2\n\n  \n\nWestern Australia\n\nPerth Parking Management (Taxing) Act 1999\n\nAn Act to impose the licence fees referred to in the Perth Parking Management Act 1999 to the extent that they are a tax.\n\nThe Parliament of Western Australia enacts as follows:\n\n##### 1. Short title\n\nThis Act may be cited as the *Perth Parking Management (Taxing) Act 1999*.\n\n##### 2. Commencement\n\nThis Act comes into operation on such day as is fixed by proclamation.\n\n##### 3. Imposition of tax\n\nTo the extent that a licence fee referred to in the *Perth Parking Management Act 1999* is a tax, this Act imposes the fee.\n\n![]()\n\nNotes\n\nThis is a compilation of the *Perth Parking Management (Taxing) Act 1999* and includes amendments made by other written laws. For provisions that have come into operation see the compilation table. For provisions that have not yet come into operation see the uncommenced provisions table.\n\nCompilation table\n\n| **Short title** | **Number and year** | **Assent** | **Commencement** |\n| --- | --- | --- | --- |\n| *Perth Parking Management (Taxing) Act 1999* | 15 of 1999 | 19 May 1999 | 7 Aug 1999 (see s. 2 and *Gazette* 6 Aug 1999 p. 3727) |\n\n\nUncommenced provisions table\n\nTo view the text of the uncommenced provisions see *Acts as passed* on the WA Legislation website.\n\n| **Short title** | **Number and year** | **Assent** | **Commencement** |\n| --- | --- | --- | --- |\n| *Perth Parking Management Act 2024* s. 158 | 2 of 2024 | 7 Mar 2024 | To be proclaimed (see s. 2(c)) |\n\n\n© State of Western Australia 2024.\n\nThis work is licensed under a Creative Commons Attribution 4.0 International Licence (CC BY 4.0). To view relevant information and for a link to a copy of the licence, visit www.legislation.wa.gov.au.\n\nAttribute work as: © State of Western Australia 2024.\n\nBy Authority: GEOFF O. LAWN, Government Printer\n","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation remains exactly as intended — a brief constitutional mechanism to validate parking licence fees as taxes. It has not expanded beyond this single purpose since enactment in 1999."},"complexity_factors":["Only 3 operative sections (short title, commencement, and imposition)","No defined terms section","Single substantive provision (section 3) consisting of one sentence","No cross-references to other legislation beyond naming the related Act","No conditional logic, exceptions, or procedural requirements","Total length under 500 words"],"plain_english_summary":"This is a very short Western Australian law that does one specific job: it officially labels certain parking licence fees as a 'tax'.\n\n**What it does**\n- The Perth Parking Management Act 1999 allows the government to charge licence fees for parking businesses and facilities in Perth.\n- Under Australia's Constitution, the Commonwealth (federal government) has the exclusive power to impose taxes. States can only impose taxes if they do so through specific laws that clearly say 'this is a tax'.\n- This Act is that specific law. It takes the licence fees from the main Perth Parking Management Act and formally imposes them as a tax, making them constitutionally valid.\n\n**Who it affects**\n- Parking station operators and businesses that pay licence fees under the Perth Parking Management Act 1999.\n- The Western Australian government, which collects the revenue.\n\n**Why it matters**\nWithout this Act, the State of Western Australia might not have the constitutional authority to collect these particular parking fees. This is a 'taxing Act' — a technical but essential piece of legislation that ensures the government's parking charges are legally enforceable as taxes rather than just regulatory fees."},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Scope change cannot be assessed as no legislative content was available. The Act title suggests a focused, narrow purpose — taxing parking in the Perth CBD — which is consistent with what such legislation typically sets out to do."},"complexity_factors":["No legislative content was retrievable — the source page returned a 404-style error message only","Analysis is based solely on the Act title, making any complexity assessment speculative","The 'Taxing' suffix suggests a companion Act structure common in Australian constitutional law, which can add technical complexity in practice","Parking levy schemes typically involve defined geographic zones and exemption categories, which can create administrative complexity"],"plain_english_summary":"This short Act appears to impose a government levy on parking in Perth’s CBD, affecting commercial car‑park operators, businesses that provide parking, and users of paid city parking. It likely raises revenue for transport or discourages central‑city car use. Note: this summary is based solely on the Act’s title; full text was unavailable."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act itself does not broaden or narrow the classes of fees; it simply imposes as a tax any licence fee already referred to in the Perth Parking Management Act 1999 (s3) and leaves commencement to proclamation (s2). A later 2024 Act appears in the uncommenced provisions table but is not in force, so no operative scope change is evident from this text alone."},"complexity_factors":["Very short, single substantive provision (s3) that references another Act for substance","Ambiguity in the phrase 'to the extent that ... is a tax' — requires legal/administrative characterisation","Dependence on definitions and fee details located in the Perth Parking Management Act 1999","Commencement by proclamation (s2) introduces executive timing discretion","Interaction with later, uncommenced provisions (Perth Parking Management Act 2024 s.158) may alter practical scope"],"plain_english_summary":"This short Act makes certain licence fees mentioned in the Perth Parking Management Act 1999 legally operate as a tax and imposes them (s3). It comes into force on a day set by proclamation (s2).\n\nWho pays are holders of licences under the Perth Parking Management Act; the Government decides commencement timing. Mechanically, the Act converts specified licence fees into a tax form, changing their legal character and who enforces/collects them."}},"importantCases":[],"_links":{"self":"/api/acts/perth-parking-management-taxing-act-1999","history":"/api/acts/perth-parking-management-taxing-act-1999/history","analysis":"/api/acts/perth-parking-management-taxing-act-1999/analysis","conflicts":"/api/acts/perth-parking-management-taxing-act-1999/conflicts","importantCases":"/api/acts/perth-parking-management-taxing-act-1999/important-cases","documents":"/api/acts/perth-parking-management-taxing-act-1999/documents"}}