Commonwealth act

States Receipts Duty Act (No. 3) 1970

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

100 of 1970

Collection

act

Plain English Summary

2/10 complexity

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.

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Current sections

Direct links to the current provisions in States Receipts Duty Act (No. 3) 1970.

States Receipts Duty Act (No. 3) 1970

States Receipts Duty (No. 3)

No. 100 of 1970

An 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.

[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. 3) 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 not a duty of Excise or 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. 3) 1970