{"id":"C1959A00086","name":"Income Tax and Social Services Contribution (Non-resident Dividends) Act 1959","slug":"income-tax-and-social-services-contribution-non-resident-dividends-act-1959","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"86 of 1959","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":15027,"registerId":"commonwealth-C1959A00086-current","compilationNumber":null,"startDate":"2026-03-31","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Income Tax and Social Services Contribution (Non-resident Dividends) Act 1959","content":"INCOME TAX AND SOCIAL SERVICES CONTRIBUTION (NON-RESIDENT DIVIDENDS).\n\nNo. 86 of 1959.\n\nAn Act to impose Income Tax and Social Services Contribution upon certain Dividends derived by Non-residents.\n\n\\[Assented to 2nd December, 1959.\\]\n\nBE it enacted by the Queen’s Most Excellent Majesty, 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 Income Tax and Social Services Contribution (Non-resident Dividends) Act 1959.\n\n  \n\nCommencement.\n\n2. This Act shall come into operation on the first day of July, One thousand nine hundred and sixty.\n\nDefinition.\n\n3. In this Act, “the Assessment Act” means the Income Tax and Social Services Contribution Assessment Act 1936-1959.\n\nIncorporation.\n\n4. The Assessment Act is incorporated and shall be read as one with this Act.\n\nImposition of tax and contribution.\n\n5. The tax known as income tax and social services contribution, to the extent that that tax is payable in accordance with section one hundred and twenty-eight b of the Assessment Act, is imposed, and shall be levied and paid, upon income to which that section applies.\n\nRate of tax.\n\n6. The rate of income tax and social services contribution imposed by this Act is thirty per centum.\n\nSection 221yb of Assessment Act.\n\n7. For the purposes of sub-section (3.) of section two hundred and twenty-one yb of the Assessment Act, this Act shall not be deemed to be the Act declaring the rates of income tax and social services contribution payable for the financial year commencing on the first day of July, One thousand nine hundred and sixty, or for any subsequent financial year.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1607},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original 1959 purpose of imposing tax on dividends derived by non-residents. The scope has not expanded beyond this specific remit."},"complexity_factors":["Only 1 defined term in the interpretation section","Single fixed tax rate (30%) with no tiers or conditions","Relies on external cross-reference to section 128b of Assessment Act for substantive scope","Short length (7 sections total)","Simple linear structure without nested exceptions"],"plain_english_summary":"**What this law does:**\n\nThis Act imposes a **30% tax** on dividends (payments from companies to shareholders) that are paid to people who don't live in Australia (non-residents).\n\n**How it works:**\n- It operates alongside the main tax law (the *Income Tax and Social Services Contribution Assessment Act 1936-1959*), which it refers to as \"the Assessment Act.\"\n- It specifically targets income covered by **section 128b** of that main Act.\n- The tax applies to income derived by non-residents from Australian sources.\n\n**Key points:**\n- The rate is fixed at **30%**.\n- This is a \"levying Act\" — it actually imposes the tax, while the Assessment Act sets up the rules for how to calculate and assess it.\n- It clarifies that this Act doesn't set the general tax rates for future years (that job belongs to other legislation)."}},"importantCases":[],"_links":{"self":"/api/acts/income-tax-and-social-services-contribution-non-resident-dividends-act-1959","history":"/api/acts/income-tax-and-social-services-contribution-non-resident-dividends-act-1959/history","analysis":"/api/acts/income-tax-and-social-services-contribution-non-resident-dividends-act-1959/analysis","conflicts":"/api/acts/income-tax-and-social-services-contribution-non-resident-dividends-act-1959/conflicts","importantCases":"/api/acts/income-tax-and-social-services-contribution-non-resident-dividends-act-1959/important-cases","documents":"/api/acts/income-tax-and-social-services-contribution-non-resident-dividends-act-1959/documents"}}