South Australian Numbered Acts South Australian Numbered Acts149—Provision of information (initial calculations)
(1) Subject to this Division, an employer must, by a date in each year specified by the Corporation (which may be specified on an individual or class basis), provide to the Corporation a return in the designated manner and form that sets out the information required by the Corporation (by notice to a particular employer or by notice in the Gazette) for the purposes of the calculation or determination of any statutory payment under this Part.
(2) The information required under subsection (1) may include information in the form of estimates made according to principles specified by the Corporation.
(3) The Corporation may (by notice to a particular employer or by notice in the Gazette)—
(a) specify an estimate or estimates that will apply instead of an estimate specified by an employer under subsection (2);
(b) require that any information provided under this section be verified by statutory declaration.
(4) An estimate specified under subsection (3)(a) may apply, according to a determination of the Corporation—
(a) despite the provision of an estimate by the employer; or
(b) so as to relieve the employer from the requirement to provide an estimate under subsection (2).
(5) If the Corporation specifies an estimate under subsection (3)(a), the amount of the estimate will be used for the purposes of the calculation of any relevant statutory payment under this Part.
(6) The Corporation may, from time to time as the Corporation thinks fit, vary or revoke a notice under subsection (3), or make a new specification or impose a new requirement under subsection (3).