Commonwealth of Australia Bills Commonwealth of Australia Bills[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
1998-1999-2000
The Parliament
of the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
(As read a third
time)
Health
Insurance (Approved Pathology Specimen Collection Centres) Tax Bill
2000
No. ,
2000
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
420718
Contents
This Bill originated in the House of Representatives; and,
having this day passed, is now ready for presentation to the Senate for its
concurrence.
I.C. HARRIS
Clerk of the House
of Representatives
House of Representatives
12 April
2000
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:
This Act may be cited as the Health Insurance (Approved Pathology
Specimen Collection Centres) Tax Act 2000.
This Act commences on the day on which it receives the Royal
Assent.
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.
This Act extends to:
(a) the Territory of Cocos (Keeling) Islands; and
(b) the Territory of Christmas Island.
(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.
(242/99)