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Franchise Fees Windfall Tax (Collection) Act 1997
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Department of the Treasury
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C2004A05225
05 August 1997
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16 December 2010
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Part 1—Preliminary
1 Short title
2 Commencement
3 This Act binds the Crown
4 Definitions
5 Administration
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Part 2—Liability
6 Taxable amount
7 Reduction of taxable amount—liquor franchise fees
8 Liability to windfall tax
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Part 3—Collection
9 State must withhold windfall tax from taxable amounts
10 Taxpayer entitled to credit for amount deducted by State
11 Regulations for collection etc. of unpaid windfall tax
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Part 4—Miscellaneous
12 Annual report
13 Arrangements with States
14 Regulations
