Commonwealth Consolidated Acts

FRANCHISE FEES WINDFALL TAX (COLLECTION) ACT 1997

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Short title [ see Note 1]  
   2.      Commencement  
   3.      This Act binds the Crown  
   4.      Definitions  
   5.      Administration  

   PART 2--LIABILITY

   6.      Taxable amount  
   7.      Reduction of taxable amount--liquor franchise fees  
   8.      Liability to windfall tax  

   PART 3--COLLECTION

   9.      State must withhold windfall tax from taxable amounts  
   10.     Taxpayer entitled to credit for amount deducted by State  
   11.     Regulations for collection etc. of unpaid windfall tax  

   PART 4--MISCELLANEOUS

   12.     Annual report  
   13.     Arrangements with States  
   14.     Regulations