Imposition of mental health levy on taxable wages
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.
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