Document ID: chunk:federal_register_of_legislation:C2004A05336:front:0
Version: federal_register_of_legislation:C2004A05336
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Commonwealth Places Windfall Tax (Collection) Act 1998

No. 25, 1998

Commonwealth Places Windfall Tax (Collection) Act 1998

No. 25, 1998

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

Contents

Part 1—Preliminary 1
1 Short title..................................1
2 Commencement..............................2
3 This Act binds the Crown.........................2
4 Definitions.................................2
5 Administration...............................2

Part 2—Liability 3
6 Taxable amount..............................3
7 Liability to windfall tax..........................3

Part 3—Collection 4
8 State must withhold windfall tax from taxable amounts.......4
9 Taxpayer entitled to credit for amount deducted by State......4

Part 4—Miscellaneous 6
10 Annual report................................6
11 Arrangements with States.........................6
12 Commonwealth payments to States...................6
13 Regulations.................................6

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:

Part 1—Preliminary