Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

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

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History

Pt IIIAA heading amended by No 55 of 2013, s 3 and Sch 1 item 4, by substituting " superannuation (self managed superannuation funds) supervisory levy " for " superannuation (self managed funds) levy " , applicable in relation to the 2013-14 year of income and later years of income.

Pt IIIAA heading substituted by No 121 of 1999 and No 54 of 1998 and inserted by No 55 of 1991.

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.

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History

S 15DH inserted by No 55 of 1991.

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