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Brief
The Franchise Fees Windfall Tax (Imposition) Act 1997 No. 133, 1997 is an Act that imposes a franchise fees windfall tax and for related purposes. The Act was assented to on September 19, 1997.
This Act may be cited as the Franchise Fees Windfall Tax (Imposition) Act 1997. It binds the Crown in each of its capacities.
The Act commences at the same time as the Franchise Fees Windfall Tax (Collection) Act 1997.
Franchise fees windfall tax is imposed at a rate of 100%. The term 'franchise fees windfall tax' refers to the tax payable under the Franchise Fees Windfall Tax (Collection) Act 1997.
The Act aims to impose a franchise fees windfall tax, and for related purposes.
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