8General conditions for imposition of special levy

8 General conditions for imposition of special levy

For working out whether levy is imposed by section 9 of the Act on a person for a levy period, each of the following is a general condition prescribed for the purposes of paragraph 9(d) of the Act: (a) the condition that the person is a leviable entity for the levy period or the previous levy period; (b) the condition that a law of the Commonwealth requires (directly or indirectly) the person to be a member of the AFCA scheme at any time during the levy period or the previous levy period.