9. Exempt amounts

The amounts referred to in the Third Schedule to this Act shall be exempt from the payment of tax.

Notwithstanding any law to the contrary, an exemption of any person or amount from tax imposed by this Act shall not be provided and an agreement that affects or purports to affect the application of this Act shall not be entered into, except as provided for in this Act.

Subsection (2) shall not apply to a provision in another law or an agreement that is in force on date of commencement of this Act.