(1)  The New Tax System Price Exploitation Code text consists of –

(a) the Schedule version of Part VB; and

(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

(c) the regulations under the Trade Practices Act, so far as they relate to any provisions covered by paragraph (a) or (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 –

(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

(b) in particular, references to corporations are to include references to persons who are not corporations.