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Health Insurance (Approved Pathology Specimen Collection Centres) Tax Bill 2000

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

   

   

   



Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 2

3............ Definitions.......................................................................................... 2

4............ External Territories.............................................................................. 2

5............ Imposition of tax................................................................................. 2

 



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:

1   Short title

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

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 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 .

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:

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)