151Introduction of levy postponed

151 Introduction of levy postponed

151 Introduction of levy postponed

(1) The charging of a levy under this Act is postponed until the financial year that commences on the start date for the levy. Accordingly, no levy is chargeable until that financial year.

(2) The provisions of this Part have effect despite anything to the contrary in this Act.

Note—

Initially the levy was to be charged in the 2017/2018 financial year. This Part postpones the introduction of the levy until a start date appointed by the regulations. The Emergency Services Levy Act 2017 establishes an insurance contribution scheme that is to operate until the start date for the levy.

pt 11 (ss 151–155): Ins 2017 No 32, Sch 3.2 [8].