Federal Register of Legislation - Australian Government

Primary content

A Bill for 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
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Introduced HR 09 Dec 1999

Health Insurance (Approved Pathology Specimen Collection Centres) Tax Bill 1999
First Reading

1998-99

The Parliament of the

Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

Health Insurance (Approved Pathology Specimen Collection Centres) Tax Bill 1999

No. , 1999

(Health and Aged Care)

A Bill for 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

ISBN: 0642 426481

Contents

A Bill for 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

The Parliament of Australia enacts:

1 Short title This Act may be cited as the Health Insurance (Approved Pathology Specimen Collection Centres) Tax Act 1999.

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 granted for a specimen collection centre under section 23DNBA 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:

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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.