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Franchise Fees Windfall Tax (Collection) Act 1997

Submitted by Richard_Li on
Distinguished Terms in this instrument
Term(s) Definition Defined in Legislation See Section(s)
Commissioner

means the of Taxation.

Franchise Fees Windfall Tax (Collection) Act 1997
liable to repay

has the meaning given by subsection (3).

Franchise Fees Windfall Tax (Collection) Act 1997
State

includes the Australian Capital Territory and the Northern Territory.

Franchise Fees Windfall Tax (Collection) Act 1997
State franchise law

has the meaning given by subsection (2).

Franchise Fees Windfall Tax (Collection) Act 1997
windfall tax

means the tax payable under this Act.

(2) The following are

State franchise laws

for the purposes of this Act:

(a) the

Business Franchise (Liquor) Act 1993

Franchise Fees Windfall Tax (Collection) Act 1997

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