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SUPERANNUATION (SELF MANAGED SUPERANNUATION FUNDS) TAXATION ACT 1987 - SECT 15DH

Exempting laws ineffective

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

             (2)  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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