Queensland Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2022 - SECT 81

81 Insertion of new pt 2, div 1, sdiv 3 and sdiv 4, hdg

Part 2 , division 1 —
insert—

Subdivision 3 - Other provisions about imposing liability for mental health levy

12A Imposition of mental health levy on taxable wages

(1) A mental health levy is imposed under this part on particular taxable wages paid or payable in a financial year.

(2) Amounts attributable to the levy may be used only for providing a service or infrastructure that is consistent with—

(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).

12B When liability for mental health levy arises Liability for the mental health levy imposed on taxable wages arises on the return date for lodgement by an employer of a return.

12C Particular employer to pay mental health levy The mental health levy must be paid by an employer as provided under divisions 5A, 5B and 5C.

Subdivision 4 - Value of taxable wages