8Liability to tax

8 Liability to tax

(1) Where tax is imposed by the Debits Tax Act 1982 on a taxable debit made to a taxable account, the financial institution with which the account is kept and the account holder or, if there are 2 or more account holders, those account holders are jointly and severally liable to pay the tax. (2) Where tax is imposed by the Debits Tax Act 1982 on an eligible debit made to an account other than a taxable account, the account holder is liable, or, if there are 2 or more account holders, those account holders are jointly and severally liable, to pay the tax. (3) A law, or a provision of a law, passed before the commencement of this subsection that purports to exempt a person from liability to pay tax imposed by the Debits Tax Act 1982 or to pay taxes that include that tax does not exempt that person from liability to pay that tax. (4) A law, or a provision of a law, passed after the commencement of this subsection that purports to exempt a person from liability to pay taxes under the laws of the Commonwealth or to pay certain taxes under those laws that include the tax imposed by the Debits Tax Act 1982, other than a law or a provision that expressly exempts a person from liability to pay that tax, shall not be construed as exempting the person from liability to pay that tax.