Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

PART IIIAA - COLLECTION OF SUPERANNUATION (SELF MANAGED SUPERANNUATION FUNDS) SUPERVISORY LEVY  

SECTION 15DH   EXEMPTING LAWS INEFFECTIVE  

15DH(1)   [Law passed before 24 April 1991]  

Nothing in a law passed before the commencement of this section exempts a person from liability to levy.

15DH(2)   [Law passed after 24 April 1991]  

A law, or a provision of a law, passed after the commencement of this section that purports to exempt a person from liability to pay taxes under laws of the Commonwealth or to pay certain taxes under those laws that include levy, other than a law or a provision that expressly exempts a person from liability to pay levy, is not to be construed as exempting the person from liability to pay levy.