sec.12AImposition of mental health levy on taxable wages

### sec.12A Imposition of mental health levy on taxable wages A mental health levy is imposed under this part on particular taxable wages paid or payable in a financial year. Amounts attributable to the levy may be used only for providing a service or infrastructure that is consistent with— the main objects stated in the Mental Health Act 2016 , section 3 (1) , including the way in which the main objects of that Act are to be achieved; or the guiding principles stated in the Queensland Mental Health Commission Act 2013 , section 5 (2) to (5) . A reference in subsection (2) to amounts attributable to the levy does not include amounts of penalty tax or unpaid tax interest, a penalty amount under section 90 or an amount recovered because of the imposition of a penalty for an offence. s 12A ins 2022 No. 14 s 81 amd 2022 No. 30 s 18 (sec.12A-ssec.1) A mental health levy is imposed under this part on particular taxable wages paid or payable in a financial year. (sec.12A-ssec.2) Amounts attributable to the levy may be used only for providing a service or infrastructure that is consistent with— the main objects stated in the Mental Health Act 2016 , section 3 (1) , including the way in which the main objects of that Act are to be achieved; or the guiding principles stated in the Queensland Mental Health Commission Act 2013 , section 5 (2) to (5) . (sec.12A-ssec.3) A reference in subsection (2) to amounts attributable to the levy does not include amounts of penalty tax or unpaid tax interest, a penalty amount under section 90 or an amount recovered because of the imposition of a penalty for an offence. - (a) the main objects stated in the Mental Health Act 2016 , section 3 (1) , including the way in which the main objects of that Act are to be achieved; or - (b) the guiding principles stated in the Queensland Mental Health Commission Act 2013 , section 5 (2) to (5) .