{"id":"C1970A00100","name":"States Receipts Duty Act (No. 3) 1970","slug":"states-receipts-duty-act-no-3-1970","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"100 of 1970","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":5555,"registerId":"commonwealth-C1970A00100-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"States Receipts Duty Act (No. 3) 1970","content":"States Receipts Duty (No. 3)\n\nNo. 100 of 1970\n\nAn Act to impose, at the request of the States, Duty, not being a Duty of Excise or 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. 3) 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 not a duty of Excise or 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":1308},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This appears to be the original 1970 Act imposing the duty at the States' request. The scope remains limited to imposing the 0.1% duty on receipts as originally intended, with no evidence of expansion beyond this specific purpose."},"complexity_factors":["Only 5 operative sections with minimal text","Single flat rate of 0.1% with no tiers, thresholds, or conditions in this Act","No defined terms contained within this Act itself","Relies entirely on incorporated legislation (States Receipts Duties (Administration) Act 1970) for substantive provisions","No exceptions, exemptions, or penalty provisions in this Act"],"plain_english_summary":"This Act requires a 0.1% duty on certain money receipts, imposed by the Commonwealth at the request of the States. It operates by incorporating the States Receipts Duties (Administration) Act 1970, which sets who pays and what receipts are taxable. It mainly affects parties receiving taxable receipts and exists as a constitutional workaround to allow uniform state revenue-raising."}},"importantCases":[],"_links":{"self":"/api/acts/states-receipts-duty-act-no-3-1970","history":"/api/acts/states-receipts-duty-act-no-3-1970/history","analysis":"/api/acts/states-receipts-duty-act-no-3-1970/analysis","conflicts":"/api/acts/states-receipts-duty-act-no-3-1970/conflicts","importantCases":"/api/acts/states-receipts-duty-act-no-3-1970/important-cases","documents":"/api/acts/states-receipts-duty-act-no-3-1970/documents"}}