Commonwealth Consolidated Acts

FRANCHISE FEES WINDFALL TAX (COLLECTION) ACT 1997 - NOTES

Act No. 132 of 1997 as amended

This compilation was prepared on 21 December 2010
taking into account amendments up to Act No. 145 of 2010

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra

Contents

Part 1--Preliminary 

1 Short title [see Note 1] ...........................

2 Commencement...............................

3 This Act binds the Crown.........................

4 Definitions..................................

5 Administration................................

Part 2--Liability

6 Taxable amount...............................

7 Reduction of taxable amount--liquor franchise fees..........

8 Liability to windfall tax...........................

Part 3--Collection

9 State must withhold windfall tax from taxable amounts........

10 Taxpayer entitled to credit for amount deducted by State.......

11 Regulations for collection etc. of unpaid windfall tax.........

Part 4--Miscellaneous

12 Annual report.................................

13 Arrangements with States.........................

14 Regulations..................................

Notes