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COMMONWEALTH PLACES WINDFALL TAX (COLLECTION) ACT 1998 - NOTES

Commonwealth Places Windfall Tax (Collection) Act 1998

No. 25, 1998

Commonwealth Places Windfall Tax (Collection) Act 1998

No. 25, 1998

COMMONWEALTH PLACES WINDFALL TAX (COLLECTION) ACT 1998

Contents

Part 1--Preliminary

1 Short title

2 Commencement

3 This Act binds the Crown

4 Definitions

5 Administration

Part 2--Liability

6 Taxable amount

7 Liability to windfall tax

Part 3--Collection

8 State must withhold windfall tax from taxable amounts

9 Taxpayer entitled to credit for amount deducted by State

Part 4--Miscellaneous

10 Annual report

11 Arrangements with States

12 Commonwealth payments to States

13 Regulations

Commonwealth Places Windfall Tax (Collection) Act 1998

No. 25, 1998

An Act relating to the imposition and collection of Commonwealth places windfall tax

[Assented to 17 April 1998]

The Parliament of Australia enacts:

COMMONWEALTH PLACES WINDFALL TAX (COLLECTION) ACT 1998 -
Part 1--Preliminary

[Minister's second reading speech made in--

House of Representatives on 5 March 1998

Senate on 23 March 1998]




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