Commonwealth act

States Receipts Duty Act (No. 2) 1970

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

99 of 1970

Collection

act

Plain English Summary

2/10 complexity

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.

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Current sections

Direct links to the current provisions in States Receipts Duty Act (No. 2) 1970.

States Receipts Duty Act (No. 2) 1970

States Receipts Duty (No. 2)

No. 99 of 1970

An Act to impose, at the request of the States, Duty, being a Duty of Customs, on certain Receipts of Money.

[Assented to 4 November 1970]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

This Act may be cited as the States Receipts Duty Act (No. 2) 1970.

Commencement.

This Act shall be deemed to have come into operation on the eighteenth day of November, One thousand nine hundred and sixty-nine.

Imposition of duty.

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.

Rate of duty.

The rate of the duty imposed by this Act is 0.1 per centum of the money received.

Incorporation.

The States Receipts Duties (Administration) Act 1970 is incorporated, and shall be read as one, with this Act.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 States Receipts Duty Act (No. 2) 1970