Commonwealth of Australia Explanatory Memoranda

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HEALTH INSURANCE (APPROVED PATHOLOGY SPECIMEN COLLECTION CENTRES) TAX AMENDMENT BILL 2018

                           2016-2017-2018



THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA




                               SENATE




HEALTH INSURANCE (APPROVED PATHOLOGY SPECIMEN
  COLLECTION CENTRES) TAX AMENDMENT BILL 2018




      SUPPLEMENTARY EXPLANATORY MEMORANDUM




        Amendments to be Moved on Behalf of the Government




Circulated by authority of the Minister for Health, the Hon Greg Hunt MP
     AMENDMENTS TO THE HEALTH INSURANCE (APPROVED
 PATHOLOGY SPECIMEN COLLECTION CENTRES) TAX AMENDMENT
                       BILL 2018

OUTLINE

The Amendment changes the commencement date of Schedule 1 of the Health
Insurance (Approved Pathology Specimen Collection Centres) Tax Amendment Bill
2018 ('the Bill') from 1 July 2018 to the latter of 1 December 2018 and the day after
the Bill receives the Royal Assent.
Financial Impact Statement
There is no financial impact from the amendment.




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                  Statement of Compatibility with Human Rights
 Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny)
                                    Act 2011
     AMENDMENTS TO THE HEALTH INSURANCE (APPROVED
 PATHOLOGY SPECIMEN COLLECTION CENTRES) TAX AMENDMENT
                       BILL 2018
  This Amendment is compatible with the human rights and freedoms recognised or
   declared in the international instruments listed in section 3 of the Human Rights
                          (Parliamentary Scrutiny) Act 2011.
Overview of the Amendment
The Health Insurance (Approved Pathology Specimen Collection Centres) Tax
Amendment Bill 2018 ('the Bill') amends the Health Insurance (Approved Pathology
Specimen Collection Centres) Tax Act 2000 (the 'Pathology Tax Act') to enable the
tax payable on the grant of an approval of an Approved (Specimen) Collection Centre
(ACC) to be calculated for approvals granted for periods longer than one year.
Schedule 1 of the Bill was intended to commence on 1 July 2018.
The Amendment changes the commencement date of Schedule 1 of the Bill from
1 July 2018 to the latter of 1 December 2018 and the day after the Bill receives the
Royal Assent. This will ensure that changes relating to the tax payable upon the grant
of an approval of an ACC are not applied retrospectively.
Human rights implications
The amendment does not engage any of the applicable rights or freedoms. In
assessing the amendment, consideration was given to the right to the enjoyment of the
highest attainable standard of physical and mental health contained in article 12(1) of
the International Covenant on Economic, Social and Cultural Rights. The effects of
the amendment are limited to the business interests of persons granted an approval for
an ACC. The amendment will not inhibit the rights of natural persons to enjoy the
highest attainable standard of physical and mental health.
The amendment does not affect who is entitled to a Medicare benefit, or the amount
of benefit to which they are entitled.
There are no human rights implications relating to this Bill.
Conclusion
The amendment is compatible with human rights as it does not raise any human rights
issues.

                 The Hon Greg Hunt MP, the Minister for Health




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     AMENDMENTS TO THE HEALTH INSURANCE (APPROVED
 PATHOLOGY SPECIMEN COLLECTION CENTRES) TAX AMENDMENT
                       BILL 2018

NOTES ON CLAUSES

Clause 1
Schedule 1 of the Bill was intended to commence on 1 July 2018. The Parliamentary
amendment changes timing of commencement to be the latter of 1 December 2018
and the day after the Bill receives the Royal Assent. The amendment is required to
ensure that changes relating to the tax payable upon the grant of an approval of an
Approved (Specimen) Collection Centre are not applied retrospectively.




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