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COMMONWEALTH PLACES WINDFALL TAX (IMPOSITION) ACT 1998 No. 26, 1998 - SECT 4

Imposition of Commonwealth places windfall tax (1) Commonwealth places windfall tax is hereby imposed at the rate of 100%.

(2) In this section:

Commonwealth places windfall tax means the tax that is payable under the Commonwealth Places Windfall Tax (Collection) Act 1998 .

[ Minister's second reading speech made in--

House of Representatives on 5 March 1998

Senate on 23 March 1998 ]


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