South Australian Consolidated Acts South Australian Consolidated Acts (1) A
financial institution with which a taxable account is kept and the
account holder (or, if there are two or more account holders, those account
holders) are jointly and severally liable to pay the tax imposed by this Act
on a taxable debit made to the account.
(2) The account holder
of an account other than a taxable account is liable (or, if there are two or
more account holders, those account holders are jointly and severally liable)
to pay the tax imposed by this Act on an eligible debit made to the account.
(3) A law, or a
provision of a law, that purports to exempt a person from liability to pay a
tax which could be taken to include tax imposed by this Act is not to be
construed as exempting that person from liability to pay tax imposed by this
Act unless that law or provision expressly exempts a person from liability to
pay tax imposed by this Act.