{"id":"C2004A02679","name":"Taxation (Unpaid Company Tax—Vendors) Act 1982","slug":"taxation-unpaid-company-tax-vendors-act-1982","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"120 of 1982","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7533,"registerId":"commonwealth-C2004A02679-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation (Unpaid Company Tax—Vendors) Act 1982","content":"![1.jpg](image.001.jpeg)\n\nTaxation (Unpaid Company Tax—Vendors) Act 1982\n\nNo. 120 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—Vendors) 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 vendors taxable amount exists under the Taxation (Unpaid Company Tax) Assessment Act 1982, tax is imposed, and shall be levied and paid, on that vendors taxable amount.\n\n  \n\nAmount of tax\n\n5\\. The amount of the tax imposed by this Act in respect of a vendors taxable amount is an amount equal to the vendors taxable amount.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1905},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its original, singular purpose: imposing tax on vendors taxable amounts calculated under the companion Assessment Act. No expansion of scope beyond this specific taxing function is evident."},"complexity_factors":["Only 5 operative sections with no internal definitions","Relies entirely on incorporated Assessment Act for substantive rules and calculations","Simple binary trigger: tax is imposed when a vendors taxable amount exists","Direct mathematical equivalence: tax amount equals the taxable amount (no rates, scales, or formulas)"],"plain_english_summary":"This Act makes a seller of private company shares personally liable for any unpaid company tax when a vendor’s taxable amount is determined under the companion Assessment Act. It does not recalculate tax itself but legally imposes payment of the assessed vendor amount, fulfilling a constitutional separation between imposition and assessment to prevent sellers escaping a company’s tax debts."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-unpaid-company-tax-vendors-act-1982","history":"/api/acts/taxation-unpaid-company-tax-vendors-act-1982/history","analysis":"/api/acts/taxation-unpaid-company-tax-vendors-act-1982/analysis","conflicts":"/api/acts/taxation-unpaid-company-tax-vendors-act-1982/conflicts","importantCases":"/api/acts/taxation-unpaid-company-tax-vendors-act-1982/important-cases","documents":"/api/acts/taxation-unpaid-company-tax-vendors-act-1982/documents"}}