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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
New Tax System Price Exploitation Code
(Western Australia) Bill 1999
CONTENTS
Part 1 -- Preliminary
1. Short title 2
2. Commencement 2
3. Definitions 2
Part 2 -- The New Tax System Price
Exploitation Code
4. The New Tax System Price Exploitation Code text 5
5. Application of New Tax System Price Exploitation
Code 5
6. Future modifications of New Tax System Price
Exploitation Code text 6
7. Interpretation of New Tax System Price Exploitation
Code 7
8. Application of New Tax System Price Exploitation
Code 7
9. Extraterritorial operation 8
Part 3 -- Citing the New Tax System Price
Exploitation Codes
10 . Citation of New Tax System Price Exploitation Code
of this jurisdiction 9
page i
44--1
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Contents
11 . References to New Tax System Price Exploitation
Code 9
12 . References to New Tax System Price Exploitation
Codes of other jurisdictions 9
Part 4 -- Application of New Tax System
Price Exploitation Codes to Crown
13 . Application law of this jurisdiction 11
14 . Application law of other jurisdictions 11
15 . Activities that are not business 11
16 . Crown not liable to pecuniary penalty or prosecution 13
17 . This Part overrides the prerogative 13
Part 5 -- National administration and
enforcement of New Tax System Price
Exploitation Codes
Division 1 -- Preliminary
18 . Object 14
Division 2 -- Conferral of functions
19 . Conferral of functions and powers on certain bodies 14
20 . Conferral of other functions and powers for purposes
of law in this jurisdiction 14
Division 3 -- Offences
21 . Object 15
22 . Application of Commonwealth laws to offences
against New Tax System Price Exploitation Code of
this jurisdiction 16
23 . Application of Commonwealth laws to offences
against New Tax System Price Exploitation Codes of
other jurisdictions 16
24 . Functions and powers conferred on Commonwealth
officers and authorities 17
25 . Restriction of functions and powers of officers and
authorities of this jurisdiction 18
page ii
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Contents
Division 4 -- Administrative law
26 . Definition 18
27 . Application of Commonwealth administrative laws to
New Tax System Price Exploitation Code of this
jurisdiction 18
28 . Application of Commonwealth administrative laws to
New Tax System Price Exploitation Codes of other
jurisdictions 19
29 . Functions and powers conferred on Commonwealth
officers and authorities 20
30 . Restriction of functions and powers of officers and
authorities of this jurisdiction 20
Part 6 -- Miscellaneous
31 . No doubling-up of liabilities 21
32 . Things done for multiple purposes 21
33 . Reference in Commonwealth law to a provision of
another law 21
34 . Fees and other money 22
35 . Regulations 22
36 . Regulations relating to administration and
enforcement 22
Part 7 -- Consequential amendment
37 . Competition Policy Reform (Western Australia)
Act 1996 amended 24
Appendix
Schedule version of Part VB of the Trade
Practices Act 1974 of the Commonwealth
75AT Definitions 25
75AU Price exploitation in relation to New Tax System
changes 27
75AV Price exploitation--guidelines about when prices
contravene section 75AU 27
page iii
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Contents
75AW Commission may issue notice to person it considers
has contravened section 75AU 28
75AX Commission may issue notice to aid prevention of
price exploitation 29
75AY Commission may monitor prices 30
75AZ Reporting 31
page iv
Western Australia
LEGISLATIVE ASSEMBLY
New Tax System Price Exploitation Code
(Western Australia) Bill 1999
A Bill for
An Act to apply the New Tax System Price Exploitation Code of the
Commonwealth as a law of Western Australia, to make a
consequential amendment to the Competition Policy Reform (Western
Australia) Act 1996, and for other purposes.
The Parliament of Western Australia enacts as follows:
page 1
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Part 1 Preliminary
s. 1
Part 1 -- Preliminary
1. Short title
This Act may be cited as the New Tax System Price Exploitation
Code (Western Australia) Act 1999.
5 2. Commencement
This Act comes into operation on a day fixed by proclamation.
3. Definitions
(1) In this Act, unless the contrary intention appears --
"application law" means --
10 (a) a law of a participating jurisdiction that applies the
New Tax System Price Exploitation Code text, either
with or without modifications, as a law of the
participating jurisdiction; or
(b) any regulations or other legislative instrument made
15 under a law described in paragraph (a); or
(c) the New Tax System Price Exploitation Code text,
applying as a law of the participating jurisdiction,
either with or without modifications;
"Commission" means the Australian Competition and
20 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;
"instrument" means any document whatever, including --
25 (a) an Act or an instrument made under an Act;
(b) a law of this jurisdiction or an instrument made under
such a law;
page 2
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Preliminary Part 1
s. 3
(c) an award or other industrial determination or order,
or an industrial agreement;
(d) any other order (whether executive, judicial or of any
other kind);
5 (e) a notice, certificate or licence;
(f) an agreement;
(g) an application or declaration made, information or
complaint laid, affidavit sworn, or warrant issued, for
any purpose;
10 (h) an indictment, presentment, summons or writ; or
(i) any other pleading in, or process issued in connection
with, a legal or other proceeding;
"jurisdiction" means a State;
"law", in relation to a Territory, means a law of, or in force in,
15 that Territory;
"modifications" includes additions, omissions and
substitutions;
"month" means a period commencing at the beginning of a day
of one of the 12 months of the year and ending immediately
20 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;
"New Tax System Price Exploitation Code" means
(according to the context) --
25 (a) the New Tax System Price Exploitation Code text; or
(b) the New Tax System Price Exploitation Code text,
applying as a law of a participating jurisdiction,
either with or without modifications;
"New Tax System Price Exploitation Code text" means the
30 text described in section 4;
page 3
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Part 1 Preliminary
s. 3
"officer", in relation to the Commonwealth, has the meaning
given in Part XIA of the Trade Practices Act;
"participating jurisdiction" means a jurisdiction that is a party
to the Conduct Code Agreement and applies the New Tax
5 System Price Exploitation Code text as a law of the
jurisdiction, either with or without modifications;
"Schedule version of Part VB" means the text that is set out in
Part 2 of the Schedule to the Trade Practices Act;
"State" includes a Territory;
10 "Territory" means the Australian Capital Territory or the
Northern Territory of Australia;
"this jurisdiction" means Western Australia;
"Trade Practices Act" means the Trade Practices Act 1974 of
the Commonwealth.
15 (2) If this Act uses an expression that is given a meaning in the
Trade Practices Act, the expression has the meaning so given
unless the contrary intention appears in this Act.
(3) The notes in this Act do not form part of this Act.
(4) The Appendix at the end of this Act does not form part of this
20 Act.
page 4
New Tax System Price Exploitation Code (Western Australia) Bill 1999
The New Tax System Price Exploitation Code Part 2
s. 4
Part 2 -- The New Tax System Price
Exploitation Code
4. The New Tax System Price Exploitation Code text
(1) The New Tax System Price Exploitation Code text consists
5 of --
(a) the Schedule version of Part VB;
Note: The Schedule version of Part VB (as at the time of the enactment of this Act) is set
out in the Appendix at the end of this Act.
(b) the remaining provisions of the Trade Practices Act
10 (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;
(c) the regulations under the Trade Practices Act, so far as
they relate to any provisions covered by paragraph (a) or
15 (b); and
(d) the guidelines under section 75AV of the Trade
Practices Act.
(2) For the purpose of forming part of the New Tax System Price
Exploitation Code text, the provisions referred to in
20 subsection (1)(b), (c) and (d) are to be modified as necessary to
fit in with the Schedule version of Part VB and, in particular,
references in them to corporations are to include references to
persons who are not corporations.
5. Application of New Tax System Price Exploitation Code
25 (1) The New Tax System Price Exploitation Code text, as in force
for the time being, applies as a law of Western Australia.
(2) This section has effect subject to section 6.
page 5
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Part 2 The New Tax System Price Exploitation Code
s. 6
6. Future modifications of New Tax System Price Exploitation
Code text
(1) A modification made by a law of the Commonwealth to the
New Tax System Price Exploitation Code text after the
5 commencement of this section does not apply under section 5
unless the modification is declared by an order to be included in
the operation of that section.
(2) If an order is made under subsection (1), the modification of the
text applies under section 5 on and from the day fixed by the
10 order.
(3) An order under subsection (1) --
(a) cannot fix any day that is earlier than the day of
publication of the order or that is earlier than the day on
which the modification of the text takes effect; and
15 (b) is to be regarded in such a case as fixing the day of
publication of the order or the day on which the
modification of the text takes effect, whichever is the
later.
(4) For the purposes of this section, the date of the modification
20 is --
(a) the day 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; or
25 (b) the day on which this Act receives the Royal Assent,
whichever is the later.
(5) In this section --
"order" means an order made by the Governor and published in
the Gazette.
page 6
New Tax System Price Exploitation Code (Western Australia) Bill 1999
The New Tax System Price Exploitation Code Part 2
s. 7
7. Interpretation of New Tax System Price Exploitation Code
(1) The Acts Interpretation Act 1901 of the Commonwealth applies
as a law of this jurisdiction to --
(a) the New Tax System Price Exploitation Code of this
5 jurisdiction; and
(b) any instrument under that Code.
(2) For the purposes of subsection (1), the Commonwealth Act
mentioned in that subsection applies as if --
(a) the statutory provisions in the New Tax System Price
10 Exploitation Code of this jurisdiction were a
Commonwealth Act; and
(b) the regulations in the New Tax System Price
Exploitation Code of this jurisdiction or instruments
mentioned in that subsection were regulations or
15 instruments under a Commonwealth Act.
(3) The Interpretation Act 1984 does not apply to --
(a) the New Tax System Price Exploitation Code of this
jurisdiction; or
(b) any instrument under that Code.
20 8. Application of New Tax System Price Exploitation Code
The New Tax System Price Exploitation Code of this
jurisdiction applies to and in relation to --
(a) persons carrying on business within this jurisdiction;
(b) bodies corporate incorporated or registered under the
25 law of this jurisdiction;
(c) persons ordinarily resident in this jurisdiction; and
(d) persons otherwise connected with this jurisdiction.
page 7
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Part 2 The New Tax System Price Exploitation Code
s. 9
9. Extraterritorial operation
Subject 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
5 outside this jurisdiction (whether within or outside Australia).
page 8
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Citing the New Tax System Price Exploitation Codes Part 3
s. 10
Part 3 -- Citing the New Tax System Price
Exploitation Codes
10. Citation of New Tax System Price Exploitation Code of this
jurisdiction
5 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 Western Australia.
11. References to New Tax System Price Exploitation Code
(1) The object of this section is to help ensure that the New Tax
10 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
15 participating jurisdictions.
(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.
20 (3) Subsection (2) has effect except so far as the contrary intention
appears in the instrument or the context of the reference
otherwise requires.
12. References to New Tax System Price Exploitation Codes of
other jurisdictions
25 (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.
(2) If a law of a participating jurisdiction other than this jurisdiction
provides that the New Tax System Price Exploitation Code text
page 9
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Part 3 Citing the New Tax System Price Exploitation Codes
s. 12
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.
page 10
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Application of New Tax System Price Exploitation Codes to Crown Part 4
s. 13
Part 4 -- Application of New Tax System Price
Exploitation Codes to Crown
13. Application law of this jurisdiction
The application law of this jurisdiction binds (so far as the
5 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.
14. Application law of other jurisdictions
10 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.
15. Activities that are not business
15 (1) For the purposes of sections 13 and 14, the following do not
amount to carrying on a business --
(a) imposing or collecting --
(i) taxes;
(ii) levies; or
20 (iii) fees for licences;
(b) granting, refusing to grant, revoking, suspending or
varying licences (whether or not they are subject to
conditions);
(c) a transaction involving --
25 (i) only persons who are all acting for the Crown in
the same right (and none of whom is an authority
of a State);
page 11
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Part 4 Application of New Tax System Price Exploitation Codes to Crown
s. 15
(ii) only persons who are all acting for the same
authority of a State;
(iii) only the Crown in right of a State and one or
more non-commercial authorities of that State; or
5 (iv) only non-commercial authorities of the same
State;
(d) the acquisition of primary products by a government
body under legislation, unless the acquisition occurs
because --
10 (i) the body chooses to acquire the products; or
(ii) the body has not exercised a discretion that it has
under the legislation that would allow it not to
acquire the products.
(2) Subsection (1) does not limit the things that do not amount to
15 carrying on a business for the purposes of sections 13 and 14.
(3) In this section --
"acquisition of primary products by a government body
under legislation" includes vesting of ownership of
primary products in a government body by legislation;
20 "government body" means a State or an authority of a State;
"licence" means a licence that allows the licensee to supply
goods or services;
"primary products" means --
(a) agricultural or horticultural produce;
25 (b) crops, whether on or attached to the land or not;
(c) animals (whether dead or alive); or
(d) the bodily produce (including natural increase) of
animals.
page 12
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Application of New Tax System Price Exploitation Codes to Crown Part 4
s. 16
(4) For the purposes of this section, an authority of a State is
"non-commercial" if --
(a) it is constituted by only one person; and
(b) it is neither a trading corporation nor a financial
5 corporation.
16. Crown not liable to pecuniary penalty or prosecution
(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.
10 (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.
(3) The protection in subsection (1) or (2) does not apply to an
15 authority of any jurisdiction.
17. This Part overrides the prerogative
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
20 despite any prerogative right or privilege.
page 13
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Part 5 National administration and enforcement of New Tax System Price
Exploitation Codes
Division 1 Preliminary
s. 18
Part 5 -- National administration and enforcement of
New Tax System Price Exploitation Codes
Division 1 -- Preliminary
18. Object
5 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.
10 Division 2 -- Conferral of functions
19. Conferral of functions and powers on certain bodies
(1) The officers and authorities of the Commonwealth referred to in
the New Tax System Price Exploitation Code of this
jurisdiction, including (but not limited to) the Commission, have
15 the functions and powers conferred or expressed to be conferred
on them respectively under the New Tax System Price
Exploitation Code of this jurisdiction.
(2) In addition to the powers mentioned in subsection (1), the
officers and authorities referred to in that subsection have power
20 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.
20. Conferral of other functions and powers for purposes of law
in this jurisdiction
25 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.
page 14
New Tax System Price Exploitation Code (Western Australia) Bill 1999
National administration and enforcement of New Tax System Price Part 5
Exploitation Codes
Offences Division 3
s. 21
Division 3 -- Offences
21. Object
(1) The object of this Division is to further the object of this Part by
providing --
5 (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
(b) for an offence against the New Tax System Price
10 Exploitation Code of another participating jurisdiction to
be treated in this jurisdiction as if it were an offence
against a law of the Commonwealth.
(2) The purposes for which an offence is to be treated as mentioned
in subsection (1) include, for example (but without
15 limitation) --
(a) the investigation and prosecution of offences;
(b) the arrest, custody, bail, trial and conviction of offenders
or persons charged with offences;
(c) proceedings relating to a matter referred to in
20 paragraph (a) or (b);
(d) appeals and review relating to criminal proceedings and
to proceedings of the kind referred to in paragraph (c);
(e) the sentencing, punishment and release of persons
convicted of offences;
25 (f) fines, penalties and forfeitures;
(g) liability to make reparation in connection with offences;
(h) proceeds of crime; and
(i) spent convictions.
page 15
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Part 5 National administration and enforcement of New Tax System Price
Exploitation Codes
Division 3 Offences
s. 22
22. Application of Commonwealth laws to offences against New
Tax System Price Exploitation Code of this jurisdiction
(1) The laws of the Commonwealth apply as laws of this
jurisdiction in relation to an offence against the New Tax
5 System Price Exploitation Code of this jurisdiction as if that
Code were a law of the Commonwealth and not a law of this
jurisdiction.
(2) For the purposes of a law of this jurisdiction, an offence against
the New Tax System Price Exploitation Code of this
10 jurisdiction --
(a) is to be regarded as an offence against the laws of the
Commonwealth, in the same way as if that Code were a
law of the Commonwealth; and
(b) is not to be regarded as an offence against the laws of
15 this jurisdiction.
(3) Subsection (2) has effect for the purposes of a law of this
jurisdiction except as prescribed by regulations under this Act.
23. Application of Commonwealth laws to offences against New
Tax System Price Exploitation Codes of other jurisdictions
20 (1) The laws of the Commonwealth 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.
25 (2) For the purposes of a law of this jurisdiction, an offence against
the New Tax System Price Exploitation Code of another
participating jurisdiction --
(a) is to be regarded as an offence against the laws of the
Commonwealth, in the same way as if that Code were a
30 law of the Commonwealth; and
page 16
New Tax System Price Exploitation Code (Western Australia) Bill 1999
National administration and enforcement of New Tax System Price Part 5
Exploitation Codes
Offences Division 3
s. 24
(b) is not to be regarded as an offence against the laws of
that jurisdiction.
(3) Subsection (2) has effect for the purposes of a law of this
jurisdiction except as prescribed by regulations under this Act.
5 (4) This section does not require, prohibit, empower, authorize or
otherwise provide for, the doing of an act outside this
jurisdiction.
24. Functions and powers conferred on Commonwealth officers
and authorities
10 (1) A law of the Commonwealth applying because of section 22
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
15 provision of the New Tax System Price Exploitation Code of
this jurisdiction.
(2) A law of the Commonwealth applying because of section 23
that confers on a Commonwealth officer or authority a function
or power in relation to an offence against the Trade Practices
20 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.
(3) The function or power referred to in subsection (2) can only be
25 performed or exercised in this jurisdiction.
(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
30 power in relation to an offence against the corresponding
provision of the Trade Practices Act.
page 17
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Part 5 National administration and enforcement of New Tax System Price
Exploitation Codes
Division 4 Administrative law
s. 25
25. Restriction of functions and powers of officers and
authorities of this jurisdiction
Where, by reason of this Division, a function or power is
conferred on a Commonwealth officer or authority, that function
5 or power cannot be performed or exercised by an officer or
authority of this jurisdiction.
Division 4 -- Administrative law
26. Definition
In this Division --
10 "Commonwealth administrative laws" means --
(a) the following Acts --
(i) the Administrative Appeals Tribunal Act 1975
of the Commonwealth;
(ii) the Administrative Decisions (Judicial
15 Review) Act 1977 of the Commonwealth;
(iii) the Freedom of Information Act 1982 of the
Commonwealth;
(iv) the Ombudsman Act 1976 of the
Commonwealth;
20 (v) the Privacy Act 1988 of the Commonwealth;
and
(b) the regulations in force under those Acts.
27. Application of Commonwealth administrative laws to New
Tax System Price Exploitation Code of this jurisdiction
25 (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.
page 18
New Tax System Price Exploitation Code (Western Australia) Bill 1999
National administration and enforcement of New Tax System Price Part 5
Exploitation Codes
Administrative law Division 4
s. 28
(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 --
(a) is to be regarded as a matter arising in relation to laws of
5 the Commonwealth in the same way as if that Code
were a law of the Commonwealth; and
(b) is not to be regarded as a matter arising in relation to
laws of this jurisdiction.
(3) Subsection (2) has effect for the purposes of a law of this
10 jurisdiction except as prescribed by regulations under this Act.
28. Application of Commonwealth administrative laws to New
Tax System Price Exploitation Codes of other jurisdictions
(1) The Commonwealth administrative laws apply as laws of this
jurisdiction to any matter arising in relation to the New Tax
15 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.
(2) For the purposes of a law of this jurisdiction, a matter arising in
relation to the New Tax System Price Exploitation Code of
20 another participating jurisdiction --
(a) is to be regarded as 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
(b) is not to be regarded as a matter arising in relation to
25 laws of that jurisdiction.
(3) Subsection (2) has effect for the purposes of a law of this
jurisdiction except as prescribed by regulations under this Act.
(4) This section does not require, prohibit, empower, authorize or
otherwise provide for, the doing of an act outside this
30 jurisdiction.
page 19
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Part 5 National administration and enforcement of New Tax System Price
Exploitation Codes
Division 4 Administrative law
s. 29
29. Functions and powers conferred on Commonwealth officers
and authorities
(1) A Commonwealth administrative law applying because of
section 27 that confers on a Commonwealth officer or authority
5 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.
(2) A Commonwealth administrative law applying because of
10 section 28 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.
15 (3) The function or power referred to in subsection (2) can only be
performed or exercised in this jurisdiction.
(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
20 would act in performing or exercising the same function or
power under the Commonwealth administrative law.
30. Restriction of functions and powers of officers and
authorities of this jurisdiction
Where, by reason of this Division, a function or power is
25 conferred on a Commonwealth officer or authority, that function
or power cannot be performed or exercised by an officer or
authority of this jurisdiction.
page 20
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Miscellaneous Part 6
s. 31
Part 6 -- Miscellaneous
31. No doubling-up of liabilities
(1) If --
(a) an act or omission is an offence against the New Tax
5 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
(b) the offender has been punished for the offence under the
Trade Practices Act or the application law of the other
10 jurisdiction,
the offender is not liable to be punished for the offence against
the New Tax System Price Exploitation Code of this
jurisdiction.
(2) If a person has been ordered to pay a pecuniary penalty under
15 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.
32. Things done for multiple purposes
20 The validity of an authorization, 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
25 of one or more other jurisdictions.
33. Reference in Commonwealth law to a provision of another law
For the purposes of section 22, 23, 27 or 28, a reference in a law
of the Commonwealth to a provision of that or another law of
the Commonwealth is to be regarded as a reference to that
30 provision as applying because of that section.
page 21
New Tax System Price Exploitation Code (Western Australia) Bill 1999
Part 6 Miscellaneous
s. 34
34. Fees and other money
(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
5 this jurisdiction or the New Tax System Price Exploitation Code
(Taxing) Act 1999, are authorized or directed to be payable by
or imposed on any person must be paid to the Commonwealth.
(2) This subsection imposes the fees that the regulations in the New
Tax System Price Exploitation Code of this jurisdiction
10 prescribe, except to the extent that they are taxes.
Note: See also New Tax System Price Exploitation Code (Taxing) Act 1999.
35. Regulations
The Governor may make regulations prescribing all matters that
are required or permitted by this Act to be prescribed or are
15 necessary or convenient to be prescribed for giving effect to the
purposes of this Act.
36. Regulations relating to administration and enforcement
(1) In this section --
"applied provisions" means --
20 (a) the New Tax System Price Exploitation Code of this
jurisdiction and the New Tax System Price
Exploitation Codes of other participating
jurisdictions; and
(b) the laws of the Commonwealth applying because of
25 sections 22, 23, 27 and 28.
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New Tax System Price Exploitation Code (Western Australia) Bill 1999
Miscellaneous Part 6
s. 36
(2) Despite anything in this Act, regulations may make provision
for or with respect to enabling jurisdiction conferred under
applied provisions to be exercised by courts of this jurisdiction
and, for that purpose, may --
5 (a) provide that applied provisions or provisions of Part 5 or
section 34 do not have effect or have effect with
modifications specified in the regulations;
(b) confer jurisdiction on courts of this jurisdiction;
(c) provide for a function or power conferred on a
10 Commonwealth officer or authority under applied
provisions to be exercised or performed by a person or
authority specified in the regulations; and
(d) provide for associated, procedural and consequential
matters.
15 (3) To the extent that, because of regulations referred to in
subsection (2), the laws of the Commonwealth do not apply to
an offence against applied provisions, the offence is to be
regarded as a crime under the laws of this jurisdiction, but it
may be dealt with summarily if the prosecutor and the defendant
20 both agree.
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New Tax System Price Exploitation Code (Western Australia) Bill 1999
Part 7 Consequential amendment
s. 37
Part 7 -- Consequential amendment
37. Competition Policy Reform (Western Australia) Act 1996
amended
The Competition Policy Reform (Western Australia) Act 1996*
5 is amended in section 3(1), definition of "Schedule version of
Part IV", by deleting "the Schedule" and inserting instead --
" Part 1 of the Schedule ".
[* Act No. 52 of 1996 .
For subsequent amendments see 1998 Index to Legislation of
10 Western Australia, Table 1, p. 48, and Act No. 32 of 1999.]
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New Tax System Price Exploitation Code (Western Australia) Bill 1999
Schedule version of Part VB of the Trade Practices Act 1974 Appendix
of the Commonwealth
Appendix
Schedule version of Part VB of the Trade Practices
Act 1974 of the Commonwealth
5 Note: This Appendix contains the text as at the time of the enactment of this Act. That text
may be modified from time to time. For the current text, reference should be made to
Part 2 of the Schedule to the Trade Practices Act 1974 of the Commonwealth and to
orders made under section 6 of this Act.
75AT Definitions
10 In this section and sections 75AU to 75AZ, unless the contrary
intention appears:
GST has the same meaning as in the GST Act.
GST Act means the A New Tax System (Goods and Services Tax)
Act 1999 of the Commonwealth.
15 Note: The operation of the GST Act is affected by the GST Transition Act.
GST implementation date means the day on which the GST Act
commences.
GST Transition Act means the A New Tax System (Goods and
Services Tax Transition) Act 1999 of the Commonwealth.
20 New Tax System changes means the following:
(a) the amendment of the Sales Tax (Exemptions and
Classifications) Act 1992 of the Commonwealth made by the
GST Transition Act;
(b) the ending of sales tax, as provided for in the A New Tax
25 System (End of Sales Tax) Act 1999 of the Commonwealth;
(c) the imposition of GST;
(d) any other changes (including changes to Commonwealth,
State or Territory laws) prescribed by the regulations for the
purposes of this definition.
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New Tax System Price Exploitation Code (Western Australia) Bill 1999
Appendix Schedule version of Part VB of the Trade Practices Act 1974 of
the Commonwealth
New Tax System transition period means the period:
(a) starting on the later of 1 July 1999 and the commencement of
the A New Tax System (Trade Practices Amendment) Act 1999
of the Commonwealth; and
5 (b) ending on the day that is 2 years after the GST
implementation date.
price, in relation to a supply, includes:
(a) a charge of any description for the supply; and
(b) any pecuniary or other benefit, whether direct or indirect,
10 received or to be received by a person for or in connection
with the supply.
regulated supply means:
(a) a supply that:
(i) occurs during the New Tax System transition period
15 and before the GST implementation date; and
(ii) is of goods of a kind that, immediately before the
commencement of the GST Transition Act, were
specified in any of items 4 to 14 of Schedule 5 to the
Sales Tax (Exemptions and Classifications) Act 1992 of
20 the Commonwealth; or
(b) a supply that:
(i) occurs during the New Tax System transition period
and on or after the GST implementation date; and
(ii) is by a person who is registered or required to be
25 registered under the GST Act; and
(iii) is a taxable supply for the purposes of the GST Act, or
would have been a taxable supply for the purposes of
the GST Act had it not been GST-free or input taxed for
the purposes of that Act.
30 supply means:
(a) a supply of goods, including by way of sale, exchange, lease,
hire or hire-purchase; or
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New Tax System Price Exploitation Code (Western Australia) Bill 1999
Schedule version of Part VB of the Trade Practices Act 1974 Appendix
of the Commonwealth
(b) any other transaction or dealing that is a supply for the
purposes of the GST Act.
75AU Price exploitation in relation to New Tax System changes
(1) A person contravenes this section if the person engages in price
5 exploitation in relation to the New Tax System changes.
(2) For the purposes of this section, a person engages in price exploitation
in relation to the New Tax System changes if:
(a) the person makes a regulated supply; and
(b) the price for the supply is unreasonably high, having regard
10 alone to the New Tax System changes (so far as they have
taken effect); and
(c) the price for the supply is unreasonably high even if the
following other matters are also taken into account:
(i) the supplier's costs;
15 (ii) supply and demand conditions;
(iii) any other relevant matter.
75AV Price exploitation--guidelines about when prices contravene
section 75AU
(1) In this section:
20 guidelines means the guidelines in force under section 75AV of the
Trade Practices Act 1974 of the Commonwealth.
(2) The Commission must have regard to the guidelines in making
decisions under section 75AW or 75AX in relation to the issue,
variation and revocation of notices under that section.
25 (3) The Court may have regard to the guidelines in any proceedings:
(a) under section 76 relating to section 75AU; or
(b) under section 80 for an injunction relating to section 75AU.
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New Tax System Price Exploitation Code (Western Australia) Bill 1999
Appendix Schedule version of Part VB of the Trade Practices Act 1974 of
the Commonwealth
75AW Commission may issue notice to person it considers has
contravened section 75AU
(1) If the Commission considers that a person has made a supply in
contravention of section 75AU, the Commission may give the person
5 a notice in writing under this section.
(2) The notice must:
(a) be expressed to be given under this section; and
(b) identify:
(i) the person that made the supply; and
10 (ii) the kind of supply made; and
(iii) the circumstances in which the supply was made; and
(c) state that, in the Commission's opinion:
(i) the price for the supply was unreasonably high as
mentioned in paragraph 75AU(2)(b); and
15 (ii) that unreasonably high price was not attributable to
matters referred to in paragraph 75AU(2)(c).
(3) In any proceedings:
(a) under section 76 relating to section 75AU; or
(b) under section 80 for an injunction relating to section 75AU;
20 the notice is taken to be prima facie evidence that:
(c) the price for the supply was unreasonably high as mentioned
in paragraph 75AU(2)(b); and
(d) that unreasonably high price was not attributable to matters
referred to in paragraph 75AU(2)(c).
25 (4) The Commission may vary or revoke the notice on its own initiative
or on application made by the person. The Commission must give the
person notice in writing of the variation or revocation.
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New Tax System Price Exploitation Code (Western Australia) Bill 1999
Schedule version of Part VB of the Trade Practices Act 1974 Appendix
of the Commonwealth
75AX Commission may issue notice to aid prevention of price
exploitation
(1) The Commission may give a person a notice in writing under this
section if the Commission considers that doing so will aid the
5 prevention of price exploitation (within the meaning of
section 75AU).
(2) The notice must:
(a) be expressed to be given under this section; and
(b) be expressed to relate to any supply that the person makes
10 that is:
(i) of a kind specified in the notice; and
(ii) made in circumstances specified in the notice; and
(iii) made during the period specified in the notice (which
must not be a period ending after the end of the New
15 Tax System Transition period); and
(c) specify the maximum price that, in the Commission's
opinion, may be charged for a supply to which the notice is
expressed to relate.
(3) The Commission may, on its own initiative or on application made by
20 the person:
(a) vary the notice to:
(i) change the period specified as required by
subparagraph (2)(b)(iii); or
(ii) change the price specified in the notice as required by
25 paragraph (2)(c); or
(b) revoke the notice.
The Commission must give the corporation notice in writing of the
variation or revocation.
(4) The Commission may publish the notice, or particulars of any
30 variation or revocation of the notice, in such manner as the
Commission considers appropriate, including, for example, in a
national newspaper.
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New Tax System Price Exploitation Code (Western Australia) Bill 1999
Appendix Schedule version of Part VB of the Trade Practices Act 1974 of
the Commonwealth
75AY Commission may monitor prices
(1) The Commission may monitor prices for either or both of the
following purposes:
(a) to assess the general effect of the New Tax System changes
5 on prices charged by persons for supplies during the New Tax
System transition period;
(b) to assist its consideration of whether section 75AU has been,
is being, or may in the future be, contravened.
(2) A member of the Commission may, by notice in writing served on a
10 person, require the person:
(a) to give the Commission specified information in writing
signed by:
(i) the person; or
(ii) if the person is a body corporate a competent officer
15 of the body corporate; or
(b) to produce to the Commission specified documents;
being information, or documents containing information, relating to
prices or the setting of prices that the member considers will or may
be useful to the Commission in monitoring prices as mentioned in
20 subsection (1).
Note: The powers under this section are in addition to the powers under section 155. Under
section 155, the Commission may obtain information about particular matters that
constitute or may constitute a contravention of section 75AU.
(3) Without limiting subsection (2), information or documents that may
25 be required under that subsection may relate to prices, or the setting of
prices:
(a) before or after all or any of the New Tax System changes
have taken effect; and
(b) before or after the start of the New Tax System transition
30 period; and
(c) in a situation, or during a period, specified in the notice.
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New Tax System Price Exploitation Code (Western Australia) Bill 1999
Schedule version of Part VB of the Trade Practices Act 1974 Appendix
of the Commonwealth
(4) A person must not:
(a) refuse or fail to comply with a notice under subsection (2) to
the extent that the person is capable of complying with it; or
(b) in purported compliance with such a notice, intentionally or
5 recklessly provide information or a document that is false or
misleading.
Penalty: 20 penalty units.
75AZ Reporting
(1) The Commission must, within 28 days after the end of each quarter,
10 give the Minister administering Part VB of the Trade Practices
Act 1974 of the Commonwealth a written report about the operations
of the Commission under sections 75AU to 75AX during the quarter.
(2) Without otherwise limiting subsection (1), a report under that
subsection must include particulars of:
15 (a) all notices given under section 75AX during the quarter; and
(b) all variations or revocations during the quarter of notices
given under section 75AX.
(3) For this purpose, a quarter is a period of 3 months:
(a) that occurs wholly or partly during the New Tax System
20 transition period; and
(b) that starts on any of the following days in a year:
(i) 1 January;
(ii) 1 April;
(iii) 1 July;
25 (iv) 1 October.
(4) As soon as practicable after the Minister receives a report under
subsection (1), the Minister must make the report public by such
means as the Minister considers appropriate.
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New Tax System Price Exploitation Code (Western Australia) Bill 1999
Appendix Schedule version of Part VB of the Trade Practices Act 1974 of
the Commonwealth
(5) If this section commences during a quarter (but not on the first day of
a quarter):
(a) no report is to be made at the end of the quarter; but
(b) the report made at the end of the next quarter is also to
5 include the information required by subsection (1) in relation
to the previous quarter.
page 32
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