QLDIn ForceAct
Community Ambulance Cover Levy Repeal Act 2011
sec.7No levy liability for purported levy amount for a non-assessable period
Start here
Get a plain-English read of sec.7
Turn the raw legal text into a practical explanation grounded in Community Ambulance Cover Levy Repeal Act 2011.
sec.7 No levy liability for purported levy amount for a non-assessable period
To remove any doubt, it is declared that— there is no levy liability for an amount purporting to be a levy amount for a period other than an assessable period; and 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.
- (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.