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Schedule 2 Administration and collection of windfall tax

  1. Returns
  2. Notification of liability and failure to make return
  3. Payment of windfall tax
  4. General power to make assessments
  5. Power to make assessments on discovery of unassessed liabilities
  6. Supplemental provisions about assessments
  7. Claims to relieve double assessment
  8. Claims to correct errors or mistakes in returns etc.
  9. Appeals against assessments and decisions on claims
  10. Powers of Special Commissioners on an appeal
  11. Procedures on appeal
  12. Interest
  13. Collection of information
  14. Penalties for furnishing false information
  15. Recovery of tax
  16. Recovery against other group members
  17. General provisions about penalties etc.
  18. Miscellaneous applications
  19. Interpretation