Section 2 OverviewI1I2

This Act is arranged as follows—

• Part 2 contains provision on the key concepts underlying the levy,

• Part 3 contains provision on the introduction and administration of the levy,

• Part 4 contains provision on returns and payment of the levy,

• Part 5 contains provision on enforcement of the levy and penalties,

• Part 6 contains provision on registers of liable persons and information sharing, and

• Part 7 contains provisions on regulation-making powers and commencement as well as other final provisions.