South Australian Consolidated Acts South Australian Consolidated Acts17K—Penalty levy
(1) If a default to
which this Subdivision applies occurs, the person in default is liable to pay
a penalty levy in addition to the amount of the unpaid levy.
(2) However, if the
Commissioner is satisfied that the default was not a deliberate default and
did not result, wholly or partly, from a failure by the person, or a person
acting on his or her behalf, to take reasonable care to comply with the
requirements of this Act, a penalty levy is not payable.
(3) If the amount of a
penalty levy payable in respect of the default would, apart from this
subsection, be less than $20, no penalty levy is payable in respect of the
default.
(4) The Commissioner
may, at the Commissioner's discretion, remit a penalty levy otherwise payable
by any amount.
(5) A decision under
subsection (4) is a non-reviewable decision.
(6) A penalty levy
imposed under this Subdivision is in addition to interest.