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Franchise Fees Windfall Tax (Collection) Act 1997
8Liability to windfall tax
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#### 8 Liability to windfall tax
(1) The taxpayer in respect of a taxable amount is the person to whom the State was liable to repay the taxable amount.
> Note: Section 9 extinguishes the liability of the State to repay the taxable amount.
(2) The person who is the taxpayer in respect of a taxable amount is liable to pay windfall tax on the taxable amount.