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 
- TABLE OF PROVISIONS

1.   Short title    
2.   Commencement    
3.   Definitions    
4.   External Territories    
5.   Imposition of tax    

HEALTH INSURANCE (APPROVED PATHOLOGY SPECIMEN COLLECTION CENTRES) TAX ACT 2000 NO. 134, 2000
- LONG TITLE

[GRAPHIC]
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:

HEALTH INSURANCE (APPROVED PATHOLOGY SPECIMEN COLLECTION CENTRES) TAX ACT 2000
- SECT 1   Short title  

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

HEALTH INSURANCE (APPROVED PATHOLOGY SPECIMEN COLLECTION CENTRES) TAX ACT 2000
- SECT 2   Commencement  

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

HEALTH INSURANCE (APPROVED PATHOLOGY SPECIMEN COLLECTION CENTRES) TAX ACT 2000
- SECT 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.

HEALTH INSURANCE (APPROVED PATHOLOGY SPECIMEN COLLECTION CENTRES) TAX ACT 2000
- SECT 4   External Territories  

        This Act extends to:

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

        (b)  the Territory of Christmas Island.

HEALTH INSURANCE (APPROVED PATHOLOGY SPECIMEN COLLECTION CENTRES) TAX ACT 2000
- SECT 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:

[GRAPHIC]

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.

HEALTH INSURANCE (APPROVED PATHOLOGY SPECIMEN COLLECTION CENTRES) TAX ACT 2000 NO. 134, 2000
- NOTES
Compilation Information
[GRAPHIC]
Health Insurance (Approved Pathology Specimen Collection
Centres) Tax Act 2000

No. 134, 2000

[GRAPHIC]
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
  
  
  

HEALTH INSURANCE (APPROVED PATHOLOGY SPECIMEN COLLECTION CENTRES) TAX ACT 2000 NO. 134, 2000
- NOTES
Note
[Minister's second reading speech made in--
House of Representatives on 9 December 1999
Senate on 9 May 2000]
(242/99)