{"id":"C2004A03847","name":"Income Tax (Fund Contributions) Act 1989","slug":"income-tax-fund-contributions-act-1989","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"99 of 1989","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":436170,"registerId":"C2004A03847-fast-fetch-1775953430519","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Income Tax (Fund Contributions) Act 1989","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\nIncome Tax (Fund Contributions) Act 1989\n\nNo. 99 of 1989\n\n \n\n \n\n \n\n \n\n \n\nAn Act to impose income tax upon so much of the taxable income of certain funds as is attributable to certain contributions\n\n \n\n \n\n \n\nContents\n\n[1 Short title](#_Toc424898641)\n\n[2 Commencement](#_Toc424898642)\n\n[3 Imposition of income tax](#_Toc424898643)\n\n[4 Financial years for which tax payable](#_Toc424898644)\n\n \n\n![](image.001.png)\n\n \n\n \n\nIncome Tax (Fund Contributions) Act 1989\n\nNo. 99 of 1989\n\n \n\n \n\n \n\n \n\nAn Act to impose income tax upon so much of the taxable income of certain funds as is attributable to certain contributions\n\n[Assented to 30 June 1989]\n\n##### 1  Short title\n\n  This Act may be cited as the Income Tax (Fund Contributions) Act 1989.\n\n##### 2  Commencement\n\n  This Act commences on the day on which it receives the Royal Assent.\n\n##### 3  Imposition of income tax\n\n  If subsection 5(4) of the Income Tax Act 1986 has the effect that that Act does not impose tax in respect of the subject of taxation mentioned in paragraph 5(4)(a) of that Act, this Act imposes income tax in respect of that subject of taxation.\n\n##### 4  Financial years for which tax payable\n\n  The tax imposed by this Act is levied and shall be paid for each of the financial years for which the tax imposed by the Income Tax Act 1986 is levied in accordance with section 7 of that Act.\n\n \n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This legislation remains exactly as narrow as originally intended. It was designed as a contingent backstop to the Income Tax Act 1986 regarding fund contributions, and it continues to serve only that purpose. No expansion of scope has occurred."},"complexity_factors":["Extremely short: only 4 operative sections","No defined terms section — relies entirely on external references to the Income Tax Act 1986","Single conditional trigger (subsection 5(4) of another Act) with no nested logic","No exceptions, exemptions, or administrative provisions","Purely contingent legislation — does nothing unless another Act fails"],"plain_english_summary":"**What this law does:**\n\nThis is a backup tax law. It imposes income tax on certain superannuation funds (retirement savings funds) in specific circumstances where the main Income Tax Act 1986 doesn't apply.\n\n**Who it affects:**\n\n- **Superannuation funds** — specifically, funds that received certain types of contributions that would normally be taxed\n- The law kicks in only when a particular technical condition in the Income Tax Act 1986 is triggered (subsection 5(4))\n\n**Why it matters:**\n\nThis is a **\"just in case\" law**. It ensures that if the main tax legislation has a technical gap or constitutional issue regarding how it taxes fund contributions, this Act steps in to impose the tax instead. It's a **safeguard** to make sure the government can still collect tax on superannuation contributions even if the primary taxing mechanism fails.\n\n**In simple terms:**\n- The main tax law (1986 Act) normally handles this\n- But if section 5(4) of that Act means the 1986 Act *doesn't* apply to certain fund contributions\n- Then *this* Act applies instead and imposes the same tax\n- It applies for the same financial years as the main tax law\n\nThis is technical constitutional scaffolding — ensuring the tax base is protected regardless of legal technicalities about which Act does the actual taxing."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This Act extends the taxable base in the specific circumstance where the Income Tax Act 1986, by operation of subsection 5(4), would not tax the subject described in paragraph 5(4)(a): it imposes tax in those cases (s3). It applies from Royal Assent (s2) and ties levy/payment years to the Income Tax Act 1986 timetable (s4), thereby altering treatment relative to a literal application of the Income Tax Act 1986 in those circumstances."},"complexity_factors":["Dependence on cross‑references to the Income Tax Act 1986 (notably subsection 5(4) and section 7) — requires consulting that Act to determine scope (s3, s4).","Contingent/conditional operation ('if subsection 5(4) ... has the effect that ... does not impose tax') creates interpretive questions about when the Act applies (s3).","Use of undefined phrase 'subject of taxation mentioned in paragraph 5(4)(a)' — textual brevity forces reliance on the Income Tax Act 1986 definitions and context (s3).","Delegation of administration and timing to the Income Tax Act 1986 procedures increases procedural dependence and potential implementation complexity (s4).","Limited substantive text — clarity depends on external provisions and statutory interpretation, which may generate litigation risk."],"plain_english_summary":"This Act imposes income tax on fund contributions that the Income Tax Act 1986 would not tax because subsection 5(4) prevents tax being imposed on the subject described in paragraph 5(4)(a) (s3). It commences on Royal Assent (s2) and the tax is levied for the same financial years as income tax under the Income Tax Act 1986 (s4). The taxable party is the fund whose income stems from the specified contribution; timing and payment follow the Income Tax Act procedures."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/income-tax-fund-contributions-act-1989","history":"/api/acts/income-tax-fund-contributions-act-1989/history","analysis":"/api/acts/income-tax-fund-contributions-act-1989/analysis","conflicts":"/api/acts/income-tax-fund-contributions-act-1989/conflicts","importantCases":"/api/acts/income-tax-fund-contributions-act-1989/important-cases","documents":"/api/acts/income-tax-fund-contributions-act-1989/documents"}}