Commonwealth Consolidated Acts

FRANCHISE FEES WINDFALL TAX (COLLECTION) ACT 1997 - SECT 4

  (1)   In this Act, unless the contrary intention appears:

"Commissioner" means the Commissioner of Taxation.

"liable to repay" has the meaning given by subsection   ( 3).

"State" includes the Australian Capital Territory and the Northern Territory .

"State franchise law" has the meaning given by subsection   ( 2).

"windfall tax" means the tax payable under this Act.

  (2)   The following are State franchise laws for the purposes of this Act:

  (a)   the Business Franchise (Liquor) Act 1993 of the Australian Capital Territory ;

  (b)   the Business Franchise (Tobacco and Petroleum Products) Act 1984 of the Australian Capital Territory ;

  (c)   the Business Franchise Licenses (Petroleum Products) Act 1987 of New South Wales ;

  (d)   the Business Franchise Licences (Tobacco) Act 1987 of New South Wales ;

  (e)   the Liquor Act 1982 of New South Wales ;

  (f)   the Business Franchise Act 1978 of the Northern Territory ;

  (g)   the Liquor Act 1978 of the Northern Territory ;

  (h)   the Liquor Act 1992 of Queensland ;

  (i)   the Tobacco Products (Licensing) Act 1988 of Queensland ;

  (j)   the Business Franchise (Petroleum Products) Act 1979 of South Australia ;

  (k)   the Liquor Licensing Act 1985 of South Australia ;

  (l)   the Petroleum Products Regulation Act 1995 of South Australia ;

  (m)   the Tobacco Products (Licensing) Act 1986 of South Australia ;

  (n)   the Tobacco Products Regulation Act 1997 of South Australia ;

  (o)   the Liquor and Accommodation Act 1990 of Tasmania ;

  (p)   the Tobacco Business Franchise Licences Act 1980 of Tasmania ;

  (q)   the Petroleum Products Business Franchise Licences Act 1981 of Tasmania ;

  (r)   the Business Franchise (Petroleum Products) Act 1979 of Victoria ;

  (s)   the Business Franchise (Tobacco) Act 1974 of Victoria ;

  (t)   the Liquor Control Act 1987 of Victoria ;

  (u)   the Business Franchise (Tobacco) Act 1975 of Western Australia ;

  (v)   the Liquor Licensing Act 1988 of Western Australia ;

  (w)   the Transport Co - ordination Act 1966 of Western Australia .

  (3)   For the purposes of this Act, a State is liable to repay an amount to a person if:

  (a)   the State is liable to repay the amount to the person; or

  (b)   the State is required or permitted to offset the amount against other amounts that are owing, or may become owing, to the State by the person; or

  (c)   the State is required or permitted to apply the amount for the benefit of the person in any other way.