Western Australian Consolidated Acts

FIRE AND EMERGENCY SERVICES AUTHORITY OF WESTERN AUSTRALIA ACT 1998 - SECT 36E

36E .         Exemptions in other enactments not to apply

        (1)         An enactment passed before the commencement of this section that purports to exempt a person from liability to pay any rate, tax or imposition that could be taken to include the levy does not exempt the person from liability to pay the levy.

        (2)         An enactment passed after the commencement of this section that purports to exempt a person from liability to pay —

            (a)         all rates, taxes or impositions under the laws of Western Australia; or

            (b)         certain rates, taxes or impositions that could be taken to include the levy,

                does not exempt the person from liability to pay the levy.

        (3)         Subsection (2) does not apply to an enactment that expressly exempts a person from liability to pay the levy.

        [Section 36E inserted by No. 42 of 2002 s. 15.]