Commonwealth Numbered Acts

FRANCHISE FEES WINDFALL TAX (COLLECTION) ACT 1997

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      This Act binds the Crown  
   4.      Definitions  
   5.      Administration  
   6.      Taxable amount  
   7.      Reduction of taxable amountÐliquor franchise fees  
   8.      Liability to windfall tax  
   9.      State must withhold windfall tax from taxable amounts State must withhold and remit windfall tax  
   10.     Taxpayer entitled to credit for amount deducted by State  
   11.     Regulations for collection etc. of unpaid windfall tax  
   12.     12 Annual report  
   13.     Arrangements with States  
   14.     Regulations  
            
           (Assented to 19 September 1997)