South Australian Consolidated Acts South Australian Consolidated Acts36A—Duty if annual licence application or monthly return not lodged as
required
A company, person or firm that does not lodge an application for an annual
licence, or does not lodge a monthly return, as required under this Act is
nevertheless liable to pay duty to the Commissioner as if the company, person
or firm had lodged the application or return required under this Act
immediately before the end of the period allowed for such lodgment.