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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:
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.
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