Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Nothing in a law passed before the commencement of this section exempts a levy paying entity from liability to pay levy.
(2) If a law (including a provision of a law) passed after the commencement of this section purports to exempt a levy paying entity from:
(a) liability to pay taxes under laws of the Commonwealth; or
(b) liability to pay certain taxes under laws of the Commonwealth that would otherwise include levy;
the law does not operate to exempt the levy paying entity from liability to pay levy unless the exemption expressly refers to levy under this Act.
(3) This section applies in relation to levy imposed by the Private Health Insurance Supervisory Levy Imposition Act 2015 as if subsections (1) and (2) referred to the time when this subsection commences (rather than to the commencement of this section).