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

The Health Insurance (Approved Pathology Specimen Collection Centres) Tax Act 2000 is an Australian law that imposes a tax on the grant of an approval for a specimen collection centre under the Health Insurance Act 1973. The Act commences on the day it receives Royal Assent and applies to approved pathology authorities.

The tax rate varies depending on the duration of the approval period, with $2,000 payable for a 2-year approval and a calculated amount based on the number of days for less than 2-year approvals. The tax is payable by the approved pathology authority before the grant of the approval.

The Act extends to various External Territories, including Norfolk Island, Cocos (Keeling) Islands, and Christmas Island. It also includes provisions for external administration, taxation, and related matters.

Notable amendments to the Act include the Health Insurance (Approved Pathology Specimen Collection Centres) Tax Amendment (Norfolk Island) Act 2015 and the Health Insurance (Approved Pathology Specimen Collection Centres) Tax Amendment Act 2018. The latest amendment was registered on December 7, 2018.

Overall, the Health Insurance (Approved Pathology Specimen Collection Centres) Tax Act 2000 aims to regulate the approval process for specimen collection centres and impose a tax on approved pathology authorities.