{"id":"C1970A00098","name":"States Receipts Duty Act (No. 1) 1970","slug":"states-receipts-duty-act-no-1-1970","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"98 of 1970","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":5549,"registerId":"commonwealth-C1970A00098-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"States Receipts Duty Act (No. 1) 1970","content":"States Receipts Duty (No. 1)\n\nNo. 98 of 1970\n\nAn Act to impose, at the request of the States, Duty, being a Duty of Excise, on certain Receipts of Money.\n\n\\[Assented to 4 November 1970\\]\n\nBE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—\n\nShort title.\n\n1. This Act may be cited as the States Receipts Duty Act (No. 1) 1970.\n\nCommencement.\n\n2. This Act shall be deemed to have come into operation on the eighteenth day of November, One thousand nine hundred and sixty-nine.\n\nImposition of duty.\n\n3. Duty payable in accordance with the States Receipts Duties (Administration) Act 1970 in respect of the receipt of money is, to the extent that the duty is a duty of Excise, imposed by this Act.\n\nRate of duty.\n\n4. The rate of the duty imposed by this Act is 0.1 per centum of the money received.\n\nIncorporation.\n\n5. The States Receipts Duties (Administration) Act 1970 is incorporated, and shall be read as one, with this Act.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1705},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its original purpose: imposing the specific excise duty on receipts as requested by the States. It has not expanded beyond the single tax mechanism described in the 1970 enactment."},"complexity_factors":["Only 5 operative sections","Single, flat rate of duty (0.1%) with no tiers, thresholds, or conditions in the primary Act","Minimal definitions section (relies entirely on incorporated Administration Act)","Simple incorporation by reference to one companion Act for administrative details"],"plain_english_summary":"This Act imposes a **0.1% tax** (legally classified as a 'duty of excise') on certain receipts of money.\n\n**What it does:**\n- Creates a federal tax on money received, requested by the Australian States\n- Sets the tax rate at 0.1% of the amount received\n- Works together with the *States Receipts Duties (Administration) Act 1970* (which sets out who pays, when, and how)\n\n**Who it affects:**\nAnyone receiving money that falls within the categories defined in the companion Administration Act (originally intended to replace various state-based stamp duties on receipts).\n\n**Why it exists:**\nThe Constitution prevents States from imposing excise duties (taxes on goods/production), so this Act allows the Commonwealth to impose the tax on their behalf as part of a national tax arrangement."}},"importantCases":[],"_links":{"self":"/api/acts/states-receipts-duty-act-no-1-1970","history":"/api/acts/states-receipts-duty-act-no-1-1970/history","analysis":"/api/acts/states-receipts-duty-act-no-1-1970/analysis","conflicts":"/api/acts/states-receipts-duty-act-no-1-1970/conflicts","importantCases":"/api/acts/states-receipts-duty-act-no-1-1970/important-cases","documents":"/api/acts/states-receipts-duty-act-no-1-1970/documents"}}