{"id":"C2004A03849","name":"Companies (Fees: Taxation Component) Act 1989","slug":"companies-fees-taxation-component-act-1989","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"101 of 1989","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":26389,"registerId":"commonwealth-C2004A03849-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Companies (Fees: Taxation Component) Act 1989","content":"![](image.001.jpeg)\n\nCompanies (Fees: Taxation Component) Act 1989\n\nNo. 101 of 1989\n\nAn Act to impose some of the fees prescribed under the Companies (Fees) Act 1981\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 (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 (Fees) Act 1981.\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 (Fees) Act 1981 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":1864},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is the original 1989 enactment and maintains its original narrow purpose of imposing only the taxation component of company fees separately from the main fee structure."},"complexity_factors":["Entirely dependent on external legislation for operative effect (Companies (Fees) Act 1981)","Commencement contingent on separate amending legislation (Co-operative Scheme Legislation Amendment Act 1989)","Constitutional tax imposition mechanism requiring separation from regulatory fees (section 55 of the Constitution)"],"plain_english_summary":"This Act separately imposes the portion of company fees that counts as taxation under the Constitution, distinct from the Companies (Fees) Act 1981 which sets the broader fee framework. It relies on the same definitions and existing interpretation rules.\n\nIt affects companies and fee-payers whose charges to the corporate regulator are characterised as taxation, and is necessary so the Commonwealth can lawfully collect those fees without breaching constitutional rules."}},"importantCases":[],"_links":{"self":"/api/acts/companies-fees-taxation-component-act-1989","history":"/api/acts/companies-fees-taxation-component-act-1989/history","analysis":"/api/acts/companies-fees-taxation-component-act-1989/analysis","conflicts":"/api/acts/companies-fees-taxation-component-act-1989/conflicts","importantCases":"/api/acts/companies-fees-taxation-component-act-1989/important-cases","documents":"/api/acts/companies-fees-taxation-component-act-1989/documents"}}