Commonwealth act

Companies (Fees: Taxation Component) Act 1989

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

101 of 1989

Collection

act

Plain English Summary

2/10 complexity

This Act separately imposes the portion of company fees that counts as taxation under the Constitution, distinct from the Companies (Fees) Act 1981 which sets the broader fee framework. It relies on the same definitions and existing interpretation rules.

It affects companies and fee-payers whose charges to the corporate regulator are characterised as taxation, and is necessary so the Commonwealth can lawfully collect those fees without breaching constitutional rules.

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Current sections

Direct links to the current provisions in Companies (Fees: Taxation Component) Act 1989.

Companies (Fees: Taxation Component) Act 1989

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Companies (Fees: Taxation Component) Act 1989

No. 101 of 1989

An Act to impose some of the fees prescribed under the Companies (Fees) Act 1981

[Assented to 30 June 1989]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title

This Act may be cited as the Companies (Fees: Taxation Component) Act 1989.

Commencement

This Act commences on the day on which Part 9 of the Co-operative Scheme Legislation Amendment Act 1989 commences.

Interpretation

(1) An expression has the same meaning in this Act as in the Companies (Fees) Act 1981.

(2) The Companies and Securities (Interpretation and Miscellaneous Provisions) Act 1980 applies to this Act.

Imposition of certain fees

4. This Act imposes such of the fees prescribed under the Companies (Fees) Act 1981 as are so prescribed by virtue of subsection 4 (2) of that Act.

[Minister’s second reading speech made in—

House of Representatives on 12 April 1988

Senate on 26 May 1989]

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Companies (Fees: Taxation Component) Act 1989

Companies (Fees: Taxation Component) Act 1989

No. 101 of 1989

An Act to impose some of the fees prescribed under the Companies (Fees) Act 1981

[Assented to 30 June 1989]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title

This Act may be cited as the Companies (Fees: Taxation Component) Act 1989.

Commencement

This Act commences on the day on which Part 9 of the Co-operative Scheme Legislation Amendment Act 1989 commences.

Interpretation

(1) An expression has the same meaning in this Act as in the Companies (Fees) Act 1981.

(2) The Companies and Securities (Interpretation and Miscellaneous Provisions) Act 1980 applies to this Act.

Imposition of certain fees

4. This Act imposes such of the fees prescribed under the Companies (Fees) Act 1981 as are so prescribed by virtue of subsection 4 (2) of that Act.

[Minister’s second reading speech made in—

House of Representatives on 12 April 1988

Senate on 26 May 1989]