Commonwealth Numbered Acts

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FRANCHISE FEES WINDFALL TAX (COLLECTION) ACT 1997 No. 132 of 1997 - SECT 11

11. Regulations for collection etc. of unpaid windfall tax 
The regulations may provide for the collection and recovery of any unpaid
windfall tax. In particular, the regulations may:

   (a)  prescribe the time when windfall tax is due for payment; and

   (b)  prescribe penalties for late payment of windfall tax (not exceeding an
        amount calculated at the rate of 20% per annum). Note: Windfall tax
        would normally be collected under section 9.

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