Commonwealth Consolidated Acts

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FRANCHISE FEES WINDFALL TAX (IMPOSITION) ACT 1997 - SECT 4

Imposition of franchise fees windfall tax

(1)
Franchise fees windfall tax is hereby imposed at the rate of 100%.

(2)
In this section:

"franchise fees windfall tax" means the tax that is payable under the Franchise Fees Windfall Tax (Collection) Act 1997 .



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