South Australian Consolidated Acts South Australian Consolidated Acts30—Penalty tax in respect of certain tax defaults
(1) If a tax default
occurs, the taxpayer is liable to pay penalty tax in addition to the amount of
the tax unpaid.
(2) Penalty tax is not
payable in respect of a tax default if the Commissioner is satisfied that the
tax default was not a deliberate tax default and did not result, wholly or
partly, from any failure by the taxpayer, or a person acting on the taxpayer's
behalf, to take reasonable care to comply with the requirements of a
taxation law.
(3) Penalty tax
imposed under this Division is in addition to interest.
(4) Penalty tax is not
payable in respect of a tax default that consists of a failure to pay interest
under Division 1 or a failure to pay penalty tax previously imposed under this
Division.