Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 132 of 1997 as amended
This compilation was prepared on 21 December 2010
taking into account amendments up to Act No. 145 of 2010
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may
be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and
Publishing,
Attorney‑General's Department, Canberra
Contents
Part 1--Preliminary 1
1............ Short title [see Note 1]....................................................................... 1
2............ Commencement.................................................................................. 1
3............ This Act binds the Crown.................................................................. 1
4............ Definitions.......................................................................................... 1
5............ Administration.................................................................................... 3
Part 2--Liability 4
6............ Taxable amount................................................................................... 4
7............ Reduction of taxable amount--liquor franchise fees.......................... 4
8............ Liability to windfall tax...................................................................... 5
Part 3--Collection 6
9............ State must withhold windfall tax from taxable amounts..................... 6
10.......... Taxpayer entitled to credit for amount deducted by State................. 6
11.......... Regulations for collection etc. of unpaid windfall tax......................... 7
Part 4--Miscellaneous 8
12.......... Annual report..................................................................................... 8
13.......... Arrangements with States................................................................... 8
14.......... Regulations......................................................................................... 8
Notes 9
An Act relating to the imposition and collection of franchise fees windfall tax
Notes to
the
Franchise Fees Windfall Tax (Collection)
Act 1997 Note 1 The Franchise Fees Windfall Tax (Collection) Act 1997 as
shown in this compilation comprises Act No. 132, 1997 amended as indicated
in the Tables below. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
132, 1997 |
19 Sept 1997 |
5 Aug 1997 |
|
|
|
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 |
145, 2010 |
16 Dec 2010 |
Schedule 2 (item 21): 17 Dec 2010 |
-- |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
Part 1 |
|
|
Note to s. 5........................... |
ad. No. 145, 2010 |