COMMUNITY AMBULANCE COVER LEVY REPEAL AND REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2011 No. 20 - SECT 7 7 No levy liability for purported levy amount for a non-assessable period

COMMUNITY AMBULANCE COVER LEVY REPEAL AND REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2011 No. 20 - SECT 7

To remove any doubt, it is declared that—

(a) there is no levy liability for an amount purporting to be a levy amount for a period other than an assessable period; and

(b) a statement of levy liability can not issue for an amount to the extent the amount purports to be a levy amount for a period other than an assessable period.