{"id":"C1970A00099","name":"States Receipts Duty Act (No. 2) 1970","slug":"states-receipts-duty-act-no-2-1970","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"99 of 1970","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":5552,"registerId":"commonwealth-C1970A00099-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"States Receipts Duty Act (No. 2) 1970","content":"States Receipts Duty (No. 2)\n\nNo. 99 of 1970\n\nAn Act to impose, at the request of the States, Duty, being a Duty of Customs, 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. 2) 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\n  \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 Customs, 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":2020},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act maintains its original narrow scope of imposing a 0.1% duty on receipts of money at the request of the States."},"complexity_factors":["Incorporation by reference of the States Receipts Duties (Administration) Act 1970","Retrospective commencement date (deemed to operate from 18 November 1969)","Constitutional framing as duty of customs rather than standard taxation"],"plain_english_summary":"This Act imposes a 0.1% duty of customs on certain money received by individuals and businesses, framing the receipts tax under the Commonwealth’s customs power at the States’ request. It sets only the tax rate; administration (who pays, when, how) is governed by the States Receipts Duties (Administration) Act 1970, which is read as part of this Act. Passed in 1970, it was backdated to take effect in November 1969."}},"importantCases":[],"_links":{"self":"/api/acts/states-receipts-duty-act-no-2-1970","history":"/api/acts/states-receipts-duty-act-no-2-1970/history","analysis":"/api/acts/states-receipts-duty-act-no-2-1970/analysis","conflicts":"/api/acts/states-receipts-duty-act-no-2-1970/conflicts","importantCases":"/api/acts/states-receipts-duty-act-no-2-1970/important-cases","documents":"/api/acts/states-receipts-duty-act-no-2-1970/documents"}}