{"id":"nsw:act-2006-050","name":"State Revenue and Other Legislation Amendment (Budget Measures) Act 2006","slug":"state-revenue-and-other-legislation-amendment-budget-measures-act-2006","collection":"act","jurisdiction":"nsw","status":"in_force","isInForce":true,"actNumber":"50 of 2006","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":104657,"registerId":"nsw-act-2006-050-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of Act","content":"#### 1 Name of Act\n\n1 Name of Act\n\n> This Act is the [State Revenue and Other Legislation Amendment (Budget Measures) Act 2006](/view/html/inforce/current/act-2006-050).","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n2 Commencement\n\n> > (1) This Act commences on the date of assent, except as provided by subsections (2) and (3).\n> \n> > (2) The following provisions commence, or are taken to have commenced, on the dates indicated:\n> > \n> > > Section 4 and Schedules 2 and 4—the date of assent, or 30 June 2006, whichever occurs first\n> > \n> > > Schedule 1—1 September 2006\n> > \n> > > Schedule 3—31 December 2006\n> \n> > (3) Schedule 6.1–6.3 commence on a day or days to be appointed by proclamation.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Amendment of Acts and other legislation","content":"#### 3 Amendment of Acts and other legislation\n\n3 Amendment of Acts and other legislation\n\n> The Acts and other legislation specified in Schedules 1–6 are amended as set out in those Schedules.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":null,"content":"#### 4\n\n4 (Repealed)","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Repeal of Act","content":"#### 5 Repeal of Act\n\n5 Repeal of Act\n\n> > (1) This Act is repealed on the day following the day on which all of the provisions of this Act have commenced.\n> \n> > (2) The repeal of this Act does not, because of the operation of section 30 of the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015), affect any amendment made by this Act.","sortOrder":5},{"sectionNumber":"Schedule 1","sectionType":"schedule","heading":null,"content":"# Schedule 1\n\nSchedules 1–5 (Repealed)","sortOrder":6},{"sectionNumber":"Schedule 6","sectionType":"schedule","heading":"Miscellaneous amendments to other legislation","content":"# Schedule 6 Miscellaneous amendments to other legislation\n\nSchedule 6 Miscellaneous amendments to other legislation\n\n(Section 3)\n\n6.1 [Art Gallery of New South Wales Act 1980 No 65](/view/html/inforce/current/act-1980-065)\n\n6.2 [Australian Museum Trust Act 1975 No 95](/view/html/inforce/current/act-1975-095)\n\n6.3 [Library Act 1939 No 40](/view/html/inforce/current/act-1939-040)\n\n6.4–6.7\n\n(Repealed)\n\n**sch 6:** Am 2007 No 27, Sch 5.","sortOrder":7},{"sectionNumber":"sch.6-sec","sectionType":"section","heading":"Section 5 Constitution of Trust","content":"#### sch.6-sec Section 5 Constitution of Trust\n\nSection 5 Constitution of Trust\n\n> Insert after section 5 (2):\n> \n> > > (3) The Trust is subject to the control and direction of the Minister.","sortOrder":8},{"sectionNumber":"sch.6-sec-oc.2","sectionType":"section","heading":"Section 5 Constitution of Trust","content":"#### sch.6-sec-oc.2 Section 5 Constitution of Trust\n\nSection 5 Constitution of Trust\n\n> Insert after section 5 (3):\n> \n> > > (4) The Trust is subject to the control and direction of the Minister.","sortOrder":9},{"sectionNumber":"sch.6-sec-oc.3","sectionType":"section","heading":"Section 3 Constitution of Council","content":"#### sch.6-sec-oc.3 Section 3 Constitution of Council\n\nSection 3 Constitution of Council\n\n> Omit section 3 (4). Insert instead:\n> \n> > > (4) The Council is subject to the control and direction of the Minister.","sortOrder":10}],"analysis":{"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"},"summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"Based on the available text, the Act appears to have remained consistent with its original purpose as a budget measures omnibus amendment. The staged commencement (with a second version taking effect on 4 July 2007) reflects planned implementation rather than any expansion or contraction of scope. The self-repeal mechanism was built in from the outset, confirming the Act operated exactly as intended."},"complexity_factors":["Amends multiple pre-existing Acts simultaneously, requiring cross-referencing of those underlying laws to understand full effect","Specific content of amendments is in schedules not fully reproduced in the provided text, making complete analysis impossible from this excerpt alone","Self-repealing mechanism adds a layer of procedural complexity","Staged commencement — some provisions commenced at different times (evident from two point-in-time versions), meaning different rules applied at different dates","Typical budget omnibus structure means diverse subject matter bundled together without a single unifying theme"],"plain_english_summary":"## State Revenue and Other Legislation Amendment (Budget Measures) Act 2006 (NSW)\n\nThis is a **NSW State Government amendment Act** — essentially a package of changes to existing revenue and other laws, bundled together as part of the 2006 State Budget.\n\n**What does it do?**\nThis type of legislation is a common budget mechanism: rather than passing dozens of separate laws, the government groups multiple amendments to existing tax and revenue laws into one Act. It likely adjusted things like **stamp duty** (a tax on property and some transactions), **payroll tax** (a tax businesses pay on wages), or other state taxes and fees — though the specific changes are contained in the schedules (attached sections) of the Act itself, which are not fully displayed here.\n\n**Who does it affect?**\nDepending on the specific amendments made, it could affect:\n- **Property buyers and sellers** (if stamp duty thresholds or rates changed)\n- **Businesses** (if payroll tax rules were adjusted)\n- **NSW residents and organisations** subject to any state revenue laws that were amended\n\n**Key technical note:**\nThe Act contains a **self-destruct clause** — it is designed to automatically repeal (cancel) itself once all of its changes have fully taken effect. This is standard practice: once the amendments are absorbed into the laws they changed, the amending Act itself is no longer needed.\n\n**Why does it matter?**\nBudget measure Acts can quietly but significantly change how much tax you pay or what exemptions you qualify for. If you were buying property or running a business in NSW around 2006–2007, changes in this Act may have directly affected your costs."},"issue_detection":{"absurdities":[{"type":"impossible_compliance","section":"sec 5(1) (as referenced in Status Information notes)","severity":"high","reasoning":"The self-repeal mechanism in sec 5(1) creates a condition precedent (all provisions having commenced) that, if the status information is accurate as of 2026, has remained unsatisfied for approximately 20 years. This means the Act is perpetually suspended in a zombie state: not fully in force, yet not repealed. The repeal clause cannot trigger until all provisions commence, but if the uncommenced provisions are themselves inoperative, they may never formally commence, creating an indefinite legal limbo.","confidence":0.91,"description":"The Act contains a self-repeal provision that triggers on 'the day following the day on which all of the provisions of this Act have commenced', yet the Status Information explicitly states that 'some, but not all, of the provisions displayed in this version of the legislation have commenced' — meaning the repeal condition has never been satisfied despite the Act being in force since 2006."},{"type":"circular_definition","section":"sec 5(1) (self-repeal provision)","severity":"medium","reasoning":"Self-repeal provisions are legally recognised but carry an inherent logical curiosity: the repealing provision must be 'in force' to effect the repeal, yet the repeal destroys the Act containing it. While courts have generally treated such provisions as valid (the repeal is treated as having occurred before the provision itself is extinguished), the logical circularity — a provision using its own authority to destroy that authority — remains a structural oddity. The problem is compounded here because the trigger condition (all provisions commenced) may itself depend on provisions that are contingent or delayed.","confidence":0.75,"description":"A provision within the Act purports to repeal the entire Act, including sec 5(1) itself. Once the Act is repealed, sec 5(1) — the source of the repeal power — would simultaneously cease to exist, raising the question of whether a provision can lawfully extinguish its own legal authority in the same moment it exercises it."},{"type":"self_contradicting","section":"Status Information (currency note)","severity":"low","reasoning":"The certification of correctness and the acknowledgment of potential 3-day update lag create a mild tension: the document cannot simultaneously be certified as correct and acknowledged as potentially out of date. In practice this is a known administrative compromise, but logically the two statements are in tension.","confidence":0.62,"description":"The status information states the legislation is 'usually updated within 3 working days after a change', yet simultaneously certifies the version as 'correct' under s 45C of the Interpretation Act 1987. If updates may lag by up to 3 working days, the certified version may at any given moment not reflect the current law, undermining the certification's reliability."}],"contradictions":[{"severity":"high","section_a":"Status Information — 'Provisions in force': 'Some, but not all, of the provisions displayed in this version of the legislation have commenced.'","section_b":"sec 5(1) self-repeal trigger: 'The Act is to be repealed... on the day following the day on which all of the provisions of this Act have commenced.'","confidence":0.88,"description":"The Status Information confirms that not all provisions have commenced as of the current version (accessed April 2026), yet the Act has been 'in force' since 20 June 2006. This creates a direct contradiction: the repeal condition in sec 5(1) logically should have triggered once all provisions commenced, but the official record indicates commencement is still incomplete nearly 20 years later, suggesting either the status information is wrong, the uncommenced provisions are permanently stranded, or the repeal mechanism is effectively defeated."}]},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains within its original purpose as a budget measures amendment act. The Schedule 6 provisions, while not strictly 'revenue' related, are typical miscellaneous amendments often included in budget legislation. The repeal of Schedules 1–5 was always intended (see section 5), leaving only the permanent cultural institution amendments."},"complexity_factors":["Very short—only 5 sections plus schedules","No defined terms section","Simple amendment structure (insert/omit/replace)","Minimal cross-referencing (only to Interpretation Act 1987 for savings provision)","Straightforward conditional commencement dates","Most content already repealed, leaving only 3 simple amendments in Schedule 6"],"plain_english_summary":"This is a **New South Wales** law from 2006 that made changes to various other laws as part of the state budget.\n\n**What it did:**\n- **Schedules 1–5** (now repealed): These made budget-related changes to state revenue laws—things like taxes, duties, and fees. They've since been removed from the statute books because they were temporary amendment mechanisms.\n- **Schedule 6** (still partially in force): This made permanent changes to three cultural institutions:\n  - **Art Gallery of NSW**: Added a rule that the Gallery's Trust must follow the Minister's directions\n  - **Australian Museum**: Same change—its Trust must follow the Minister's directions  \n  - **State Library of NSW**: Removed an old rule and replaced it with one saying the Library Council must follow the Minister's directions\n\n**Who it affects:**\n- NSW taxpayers (via the repealed revenue changes)\n- The three major cultural institutions and their governing bodies\n- The Arts Minister (who gained formal control over these institutions)\n\n**Why it matters:**\nThe Schedule 6 changes are significant because they brought three of NSW's most important cultural institutions under direct ministerial control. Before this, these bodies had more independence. This shift reflected a government view that major cultural institutions should be more accountable to the elected government of the day, though critics might see it as reducing their arm's-length independence."}},"importantCases":[],"_links":{"self":"/api/acts/state-revenue-and-other-legislation-amendment-budget-measures-act-2006","history":"/api/acts/state-revenue-and-other-legislation-amendment-budget-measures-act-2006/history","analysis":"/api/acts/state-revenue-and-other-legislation-amendment-budget-measures-act-2006/analysis","conflicts":"/api/acts/state-revenue-and-other-legislation-amendment-budget-measures-act-2006/conflicts","importantCases":"/api/acts/state-revenue-and-other-legislation-amendment-budget-measures-act-2006/important-cases","documents":"/api/acts/state-revenue-and-other-legislation-amendment-budget-measures-act-2006/documents"}}