{"id":"C2004A03850","name":"Companies (Acquisition of Shares—Fees: Taxation Component) Act 1989","slug":"companies-acquisition-of-shares-fees-taxation-component-act-1989","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"102 of 1989","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":26390,"registerId":"commonwealth-C2004A03850-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Companies (Acquisition of Shares—Fees: Taxation Component) Act 1989","content":"![](image.001.jpeg)\n\nCompanies (Acquisition of Shares—Fees: Taxation Component) Act 1989\n\nNo. 102 of 1989\n\nAn Act to impose some of the fees prescribed under the Companies (Acquisition of Shares—Fees) Act 1980\n\n\\[Assented to 30 June 1989\\]\n\nBE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:\n\nShort title\n\n1. This Act may be cited as the Companies (Acquisition of Shares—Fees: Taxation Component) Act 1989.\n\nCommencement\n\n2. This Act commences on the day on which Part 9 of the Co-operative Scheme Legislation Amendment Act 1989 commences.\n\nInterpretation\n\n3. (1) An expression has the same meaning in this Act as in the Companies (Acquisition of Shares—Fees) Act 1980.\n\n(2) The Companies and Securities (Interpretation and Miscellaneous Provisions) Act 1980 applies to this Act.\n\n  \n\nImposition of certain fees\n\n4\\. This Act imposes such of the fees prescribed under the Companies (Acquisition of Shares—Fees) Act 1980 as are so prescribed by virtue of subsection 4 (2) of that Act.\n\n\\[Minister’s second reading speech made in—\n\nHouse of Representatives on 12 April 1988\n\nSenate on 26 May 1989\\]","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1537},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow scope focused solely on imposing the taxation-related fee component for share acquisitions as prescribed in the companion 1980 Act. No expansion of scope detected."},"complexity_factors":["Extremely short statute with only 4 sections","No definitions contained within the Act itself (relies entirely on external legislation)","Single operative provision (section 4) with no conditions, exceptions, or procedural requirements","Minimal cross-referencing to only one section of one companion Act"],"plain_english_summary":"This Act establishes the legal authority to impose certain government fees tied to acquiring shares—principally in takeovers—limited to the taxation component of those fees as prescribed under the Companies (Acquisition of Shares—Fees) Act 1980. It matters because it provides the constitutional basis for charging these tax-related takeover fees, affecting companies and investors involved in significant share purchases."}},"importantCases":[],"_links":{"self":"/api/acts/companies-acquisition-of-shares-fees-taxation-component-act-1989","history":"/api/acts/companies-acquisition-of-shares-fees-taxation-component-act-1989/history","analysis":"/api/acts/companies-acquisition-of-shares-fees-taxation-component-act-1989/analysis","conflicts":"/api/acts/companies-acquisition-of-shares-fees-taxation-component-act-1989/conflicts","importantCases":"/api/acts/companies-acquisition-of-shares-fees-taxation-component-act-1989/important-cases","documents":"/api/acts/companies-acquisition-of-shares-fees-taxation-component-act-1989/documents"}}