Commonwealth Numbered Acts

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