Commonwealth Consolidated Acts

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FRANCHISE FEES WINDFALL TAX (COLLECTION) ACT 1997 - SECT 8

Liability to windfall tax

  (1)   The taxpayer in respect of a taxable amount is the person to whom the State was liable to repay the taxable amount.

Note:   Section   9 extinguishes the liability of the State to repay the taxable amount.

  (2)   The person who is the taxpayer in respect of a taxable amount is liable to pay windfall tax on the taxable amount.


 


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