South Australian Consolidated Acts South Australian Consolidated Acts42—Additional duty in certain cases
(1) Any person who
fails duly to furnish as and when required by this Act or by the Commissioner,
any return or other information in relation to any matter affecting either his
liability to pay gift duty, or the amount of gift duty in respect of a gift,
shall be liable to pay as additional gift duty such amount as the Commissioner
determines not exceeding the gift duty payable by him or the amount of two
dollars, whichever is the greater.
(2) Any person
who—
(a)
fails or neglects to include in any return any particulars relating to a gift;
or
(b)
includes in any return or information a false statement concerning any
particulars relating to a gift,
that affect his liability to pay gift duty, or that would reduce the amount of
gift duty payable by him if the return were accepted as correct, shall be
liable to pay as additional gift duty such amount as the Commissioner
determines not exceeding double the difference between the gift duty properly
payable by him and the gift duty that would be payable if it were assessed
upon the basis of the return or information furnished by him, or the amount of
two dollars, whichever is the greater.
(3) The Commissioner
may remit the additional gift duty or any part thereof.