South Australian Consolidated Acts South Australian Consolidated Acts30—Additional duty for late payment
(1) If any gift duty
is not paid within four months after the day on which the duty becomes payable
in the case of a gift made in Australia or six months after the day on which
the duty becomes payable in the case of a gift made outside Australia,
additional gift duty at the rate of ten per centum per annum on the amount
unpaid computed from the expiration of that period of four months or six
months, as the case may be, or, where an extension of time has been granted
under section 29 of this Act, from such date as the Commissioner
determines, shall become payable and recoverable in all respects as gift duty
by and from every person liable for the payment of the gift duty.
(2) The Commissioner
may remit the additional gift duty or any part thereof.