South Australian Numbered Acts South Australian Numbered Acts8—Amendment of section 112—Recovery rights with respect to
unpaid levy
Section 112—after its present contents, now to be designated as
subsection (1), insert:
(2) In addition, any
levy that is not paid in accordance with a notice under section 105,
together with any interest under section 110, may be recovered by the
Minister as a debt from any person who is liable to pay the levy.
(3) No statute of
limitations bars or affects any action or remedy for recovery by the Minister
of an amount under subsection (2).
(4) Any action to
recover any levy (and interest) as a debt does not prejudice any action to
recover any levy (and interest) as a charge on land, and vice versa, but any
amount sought to be recovered under 1 right must be adjusted to take into
account any amount actually recovered under the other right.