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This is a Bill, not an Act. For current law, see the Acts databases.
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:
This Act may be cited as the Health Insurance (Approved Pathology
Specimen Collection Centres) Tax Act 1999.
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 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.
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.