South Australian Current Acts South Australian Current Acts (1) If an employer
fails to pay a statutory payment as and when required by or under this
Act—
(a) the
amount in arrears will, unless the Corporation determines otherwise, be
increased by penalty interest at the prescribed rate; and
(b) the
Corporation may impose on the employer a fine of an amount (not exceeding
3 times the amount assessed) fixed by the Corporation (unless a fine has
been imposed under section 154(3) on account of a failure to make a
statutory payment).
(2)
Subsection (1) does not apply if—
(a) the
employer has not, within the period of 12 months immediately before the
date on which the statutory payment was required to be paid, been in default
for failing to pay a previous statutory payment in accordance with the
requirements of this Act; and
(b) the
employer pays the statutory payment within 14 days after the day on which
the statutory payment was required to be paid under this Act.
(3) The Corporation
may for any proper reason—
(a)
remit penalty interest or a fine imposed under subsection (1) wholly or
in part; or
(b)
allow penalty interest or a fine to be paid in instalments.
(4) An employer to
whom notice of an assessment of penalty interest or a fine under this section
is given must pay the penalty interest or fine within the time allowed in the
notice.
Maximum penalty: $10 000.