{"id":"corporations-taxing-act-1990","name":"Corporations (Taxing) Act 1990","slug":"corporations-taxing-act-1990","collection":"act","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30357,"registerId":"wa-corporations-taxing-act-1990-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Corporations (Taxing) Act 1990","content":"![Crest]()Western Australia\n\nCorporations (Taxing) Act 1990\n\nWestern Australia\n\nCorporations (Taxing) Act 1990\n\nContents\n\n1. Short title 1\n\n2. Commencement 1\n\n3. Imposition of tax 1\n\nNotes\n\nCompilation table 2\n\n  \n\nWestern Australia\n\nCorporations (Taxing) Act 1990\n\nAn Act to impose certain fees, contributions, and levies referred to in Part 7 of the *Corporations (Western Australia) Act 1990* to the extent that any such fee, contribution, or levy may be a tax.\n\nThe Parliament of Western Australia enacts as follows:\n\n##### 1. Short title\n\nThis Act may be cited as the *Corporations (Taxing) Act 1990*.\n\n##### 2. Commencement\n\nThis Act shall come into operation on the day on which it receives the Royal Assent.\n\n##### 3. Imposition of tax\n\nTo the extent that any fee, contribution, or levy referred to in Part 7 of the *Corporations (Western Australia) Act 1990* may be a tax, this Act imposes the fee, contribution, or levy.\n\nNotes\n\n1. This is a compilation of the *Corporations (Taxing) Act 1990* and includes all amendments effected by the other Acts referred to in the following Table.\n\nCompilation table\n\n| **Short title** | **Number and Year** | **Assent** | **Commencement** |\n| --- | --- | --- | --- |\n| *Corporations (Taxing) Act 1990* | 106 of 1990 | 2 Jan 1990 | 2 Jan 1990 |\n","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation remains exactly as intended: a brief, technical measure to impose taxes if certain fees are characterised as such. There is no evidence of scope creep or expansion beyond this narrow constitutional purpose."},"complexity_factors":["Only 3 operative sections (short title, commencement, and imposition provision)","No defined terms section","Single substantive provision (section 3) consisting of one sentence","No conditional logic, exceptions, or nested provisions","No cross-references beyond a single reference to Part 7 of another Act","Total length is approximately 200 words"],"plain_english_summary":"This is a very short Western Australian law that serves a specific technical purpose: it officially 'imposes' certain fees, contributions, and levies charged to corporations under a related law (the *Corporations (Western Australia) Act 1990*).\n\n**Why this exists:**\nUnder Australia's Constitution, the federal government has exclusive power to impose 'taxes.' However, states can charge fees for regulatory purposes. Sometimes the line between a 'fee for service' and a 'tax' is blurry. If a state charge is later found to be a tax, it could be unconstitutional unless a state law specifically 'imposes' it as a tax.\n\n**What this Act does:**\n- Acts as a 'safety net' for Part 7 of the main Corporations Act\n- If any fee, contribution, or levy in that Part is legally considered a 'tax,' this Act validates it by formally imposing it\n- Without this law, those charges might be challenged and potentially struck down\n\n**Who it affects:**\n- Companies and corporations operating in Western Australia who pay fees under the main Corporations Act\n- The Western Australian government, which collects these revenues\n\n**Why it matters:**\nThis is a constitutional backup measure. It ensures that even if a court decides a particular corporate fee is actually a tax, the fee remains valid and collectible because this Act specifically imposes it."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Act does not expand or narrow the categories of charges; it expressly converts the fees, contributions and levies referred to in Part 7 of the Corporations (Western Australia) Act 1990 into taxes insofar as they qualify (s 3). Any change in practical scope depends on the content and amendments of Part 7, not on this Act itself."},"complexity_factors":["Cross-reference dependency: the Act operates by referring to Part 7 of the Corporations (Western Australia) Act 1990, so understanding its effect requires reading that other Act (s 3).","Legal characterisation phrase: 'to the extent that ... may be a tax' creates interpretive uncertainty about when a charge is legally a tax and may require judicial or administrative clarification (s 3).","Minimal operative text: the Act contains no definitions, rates, collection or enforcement mechanics itself, so practical effect depends on provisions and amendments in the Corporations (WA) Act and related instruments (whole Act).","Immediate commencement: the Act commences on Royal Assent, so there is no phased implementation window for affected payers (s 2)."],"plain_english_summary":"This Act makes the fees, contributions and levies listed in Part 7 of the Corporations (Western Australia) Act 1990 into taxes where they qualify as taxes (s 3). It affects corporations and other entities required to pay those Part 7 charges in Western Australia: those parties must pay and comply with the collection and payment arrangements set out in the Corporations (WA) Act."},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the legislative text was not available for analysis. No determination can be made about whether the Act's scope evolved from its original intent."},"complexity_factors":["No legislative text was retrievable — the source page returned a 'page not available' error","Taxing Acts of this type are typically very short, single-purpose instruments designed only to formally impose a charge authorised elsewhere","Insufficient content to assess cross-references, schedules, definitions, or operative provisions","Cannot assess amendment history or interactions with other legislation"],"plain_english_summary":"## ⚠️ Content Unavailable\n\nThe actual text of the **Corporations (Taxing) Act 1990** (Western Australia) could not be retrieved. The page hosting this legislation has been taken down due to system and security upgrades on the Western Australian legislation website.\n\n**What we do know:**\n- This is a **Western Australian Act** from **1990**\n- Based on its name, it likely dealt with the imposition of taxes or fees related to **corporations** (companies registered or operating under corporations law) in Western Australia\n- Acts with \"Taxing\" in their title typically exist as companion legislation to impose a charge or levy that a related substantive Act authorises — meaning this Act's sole job was likely to formally **impose a tax or fee** so it is constitutionally valid\n\n**To find the current text**, visit the [Western Australian Legislation website](https://www.legislation.wa.gov.au) and search for the Act directly."}},"importantCases":[],"_links":{"self":"/api/acts/corporations-taxing-act-1990","history":"/api/acts/corporations-taxing-act-1990/history","analysis":"/api/acts/corporations-taxing-act-1990/analysis","conflicts":"/api/acts/corporations-taxing-act-1990/conflicts","importantCases":"/api/acts/corporations-taxing-act-1990/important-cases","documents":"/api/acts/corporations-taxing-act-1990/documents"}}