{"id":"C2004A02680","name":"Taxation (Unpaid Company Tax—Promoters) Act 1982","slug":"taxation-unpaid-company-tax-promoters-act-1982","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"121 of 1982","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7539,"registerId":"commonwealth-C2004A02680-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation (Unpaid Company Tax—Promoters) Act 1982","content":"![1.jpg](image.001.jpeg)\n\nTaxation (Unpaid Company Tax—Promoters) Act 1982\n\nNo. 121 of 1982\n\nAn Act to impose a tax in respect of certain unpaid company tax\n\n\\[Assented to 13 December 1982\\]\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 Taxation (Unpaid Company Tax—Promoters) Act 1982.\n\nCommencement\n\n2. This Act shall come into operation on the day on which the Taxation (Unpaid Company Tax) Assessment Act 1982 comes into operation.\n\nIncorporation\n\n3. The Taxation (Unpaid Company Tax) Assessment Act 1982 is incorporated and shall be read as one with this Act.\n\nImposition of tax\n\n4. Where at any time a promoters taxable amount exists under the Taxation (Unpaid Company Tax) Assessment Act 1982, tax is imposed, and shall be levied and paid, on that promoters taxable amount.\n\n  \n\nAmount of tax\n\n5\\. The amount of the tax imposed by this Act in respect of a promoters taxable amount is an amount equal to the promoters taxable amount.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1364},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its original purpose as a charging statute for promoter penalties. It imposes tax specifically on promoters taxable amounts under the companion Assessment Act, with no expansion beyond this narrow scope."},"complexity_factors":["Only 5 operative sections","All substantive definitions and machinery provisions located in the incorporated Assessment Act","Incorporation by reference mechanism (section 3)","Simple tax calculation with no deductions, thresholds, or variables (section 5)"],"plain_english_summary":"**What it does:** This Act imposes a penalty tax on people who promote tax avoidance schemes involving unpaid company tax.\n\n**How it works:**\n- It operates as a companion to the *Taxation (Unpaid Company Tax) Assessment Act 1982* (which contains the detailed rules and definitions)\n- When someone has a \"promoters taxable amount\" under that Assessment Act, this Act imposes tax on it\n- The tax equals the full amount of the benefit received (so if the taxable amount is $50,000, the tax is $50,000)\n\n**Who it affects:** People (promoters) who market, sell, or otherwise promote schemes designed to help companies avoid paying tax.\n\n**Why it matters:** This was part of a 1982 package targeting aggressive tax avoidance, ensuring that promoters themselves—not just the tax-avoiding companies—could be penalized dollar-for-dollar for their gains."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-unpaid-company-tax-promoters-act-1982","history":"/api/acts/taxation-unpaid-company-tax-promoters-act-1982/history","analysis":"/api/acts/taxation-unpaid-company-tax-promoters-act-1982/analysis","conflicts":"/api/acts/taxation-unpaid-company-tax-promoters-act-1982/conflicts","importantCases":"/api/acts/taxation-unpaid-company-tax-promoters-act-1982/important-cases","documents":"/api/acts/taxation-unpaid-company-tax-promoters-act-1982/documents"}}