A New Tax System (Managing the GST Rate and Base) Act 1999
(Repealed by No 12 of 2009)
View history note
Hide history noteS 6 repealed by No 12 of 2009, s 3 and Sch 1 item 18, effective 1 July 2009. S 6 formerly read:
SECTION 6 Hospital grants
(1)
A hospital grant for a State for a GST year is the amount worked out using the formula:
Total amount payable
−
(Sum of deductible amounts
−
Applicable reduction)
where:
applicable reduction
means the amount determined by the Health Minister before 6 June in the GST year to be the estimate of the reduction in the amount otherwise payable to the State during the GST year under a health care grant (being a reduction required by the conditions of the grant).
Definition of " applicable reduction " amended by No 21 of 2004, s 3 and Sch 1 item 5, by substituting " 6 June " for " 10 June " , effective 23 March 2004. For application provisions see note under s 5(5).
sum of deductible amounts
means the amount determined by the Health Minister before 6 June in the GST year to be the estimate of such part of the total amount payable as is the sum of the following amounts:
(a) the sum of the deductible amounts payable to the State during the GST year;
(b) the sum of the deductible amounts payable to a hospital, or to another person, during the GST year, being amounts that would have been payable to the State had the Health Minister been satisfied that the State was adhering to the principles set out in subsection 6(2) of the Health Care (Appropriation) Act 1998 .
Definition of " sum of deductible amounts " amended by No 21 of 2004, s 3 and Sch 1 item 6, by substituting " 6 June " for " 10 June " , effective 23 March 2004. For application provisions see note under s 5(5).
total amount payable
means the amount determined by the Health Minister before 6 June in the GST year to be the estimate of the sum of the following amounts:
(a) the amount payable to the State during the GST year under a health care grant;
(b) the amount payable to a hospital, or to another person, during the GST year under a health care grant, being an amount that would have been payable to the State had the Health Minister been satisfied that the State was adhering to the principles set out in subsection 6(2) of the Health Care (Appropriation) Act 1998 .
Definition of " total amount payable " amended by No 21 of 2004, s 3 and Sch 1 item 7, by substituting " 6 June " for " 10 June " , effective 23 March 2004. For application provisions see note under s 5(5).
(2)
In this section:
deductible amounts
are amounts that relate to the following:
(a) mental health services;
(b) projects or programs of a kind referred to in paragraph 4(1)(b) of the Health Care (Appropriation) Act 1998 ;
(c) the critical and urgent treatment incentive program;
(d) the recognition of special demands arising from the Torres Strait Treaty;
(e) the transition from a 1993-98 Medicare Agreement to another agreement or arrangement between the Commonwealth and a State, being an agreement or arrangement that specifies conditions applying to health care grants;
(f) a service, project or program, or a component of a health care grant, that is determined by the Health Minister to be a service, project, program or component in relation to which an amount payable is to be treated as a deductible amount.
health care grant
means a grant of financial assistance under section
4
of the
Health Care (Appropriation) Act 1998
.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.