Federal Register of Legislation - Australian Government

Primary content

Act No. 134 of 2000 as made
An Act to impose a tax on the grant of an approval for a specimen collection centre under the Health Insurance Act 1973, and for related purposes
Administered by: Health and Aged Care
Originating Bill: Health Insurance (Approved Pathology Specimen Collection Centres) Tax Bill 1999 [2000]
Date of Assent 24 Nov 2000

 

 

 

 

Health Insurance (Approved Pathology Specimen Collection Centres) Tax Act 2000

 

No. 134, 2000


 

 

 

 

Health Insurance (Approved Pathology Specimen Collection Centres) Tax Act 2000

 

No. 134, 2000

 

 

 

 

An Act to impose a tax on the grant of an approval for a specimen collection centre under the Health Insurance Act 1973, and for related purposes

  

  

  


Contents

1............ Short title............................................................................................ 2

2............ Commencement.................................................................................. 2

3............ Definitions.......................................................................................... 2

4............ External Territories............................................................................. 2

5............ Imposition of tax................................................................................ 3

 


Health Insurance (Approved Pathology Specimen Collection Centres) Tax Act 2000

No. 134, 2000

 

 

 

An Act to impose a tax on the grant of an approval for a specimen collection centre under the Health Insurance Act 1973, and for related purposes

[Assented to 24 November 2000]

The Parliament of Australia enacts:

1  Short title

                   This Act may be cited as the Health Insurance (Approved Pathology Specimen Collection Centres) Tax Act 2000.

2  Commencement

                   This Act commences on the day on which it receives the Royal Assent.

3  Definitions

                   In this Act, unless the contrary intention appears:

approval means an approval for a specimen collection centre granted to an approved pathology authority under section 23DNBA of the Health Insurance Act 1973, but does not include an approval where the collection centre is on the same premises as a category GX or category GY pathology laboratory.

Note:          Categories of pathology laboratory are prescribed under section 23DBA of the Health Insurance Act 1973.

approved pathology authority has the same meaning as in the Health Insurance Act 1973.

4  External Territories

                   This Act extends to:

                     (a)  the Territory of Cocos (Keeling) Islands; and

                     (b)  the Territory of Christmas Island.

5  Imposition of tax

             (1)  A tax is imposed on the grant of an approval.

             (2)  For an approval that is granted for a period of 1 year, the tax is $1,000.

             (3)  For an approval that is granted for a period of less than 1 year, the tax is calculated using the formula:

where:

approval days is the number of days in the period for which the approval is granted.

             (4)  The tax is payable by the approved pathology authority that applied for the approval.

             (5)  The tax is payable before the grant of the approval.

 

 

 

 

 

 

 

 

 

 

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 9 December 1999

Senate on 9 May 2000]

 

 

 

 

 

 

 

 

 

 

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