Commonwealth Places Windfall Tax (Imposition) Act 1998

1 Short title

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

2 Commencement

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

3 This Act binds the Crown

This Act binds the Crown in each of its capacities.

4 Imposition of Commonwealth places windfall tax

Commonwealth places windfall tax is hereby imposed at the rate of 100%.

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]