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Imposition of Commonwealth places windfall tax

Commonwealth Places Windfall Tax (Imposition) Act 1998

No. 26, 1998

An Act to impose Commonwealth places windfall tax, and for related purposes

[Assented to 17 April 1998]

The Parliament of Australia enacts:

Short title

This Act may be cited as the Commonwealth Places Windfall Tax (Imposition) Act 1998.

Commencement

This Act is taken to have commenced at the same time as the Commonwealth Places Windfall Tax (Collection) Act 1998.

This Act binds the Crown

This Act binds the Crown in each of its capacities.

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]

(13/98)