South Australian Consolidated Acts South Australian Consolidated Acts31K—Calculation by other methods
(1) Where the
Commissioner is satisfied that—
(a) it
is not reasonably practicable to calculate precisely any amount which is to be
set out in the statement of any registered person required to be lodged under
section 31F, he may agree to accept from that person statements in which
that amount is calculated in such a manner or on such a basis as he thinks
fit; or
(b) in
the circumstances of a particular case, it is not reasonable to require
statements to be lodged by the registered person in each month, he may agree
to accept statements at such times and relating to such periods as he thinks
fit.
(2) Where, pursuant to
subsection (1), the Commissioner agrees to accept from a registered
person a statement—
(a) in
which an amount is calculated in a manner or on a basis different from that
required under section 31F; or
(b) at a
time, or relating to a period, otherwise than in accordance with that section,
the registered person shall, at the time of lodging that statement with the
Commissioner, pay to the Commissioner the amount of duty that would be payable
on that statement if it were lodged by him with the Commissioner in accordance
with that section.
(3) The Commissioner
may, by notice in writing served on a registered person, cancel any agreement
made pursuant to subsection (1) and, upon the day specified in the notice
as the day on which the agreement is cancelled, that agreement shall have no
further force or effect in relation to that registered person.