South Australian Numbered Acts South Australian Numbered Acts(1) If an employer—
(a) fails or neglects to furnish a return when required by or under this Act; or
(b) furnishes a return that the Corporation has reasonable grounds to believe to be defective in any respect,
the Corporation may make an assessment of any statutory payment payable by the employer on the basis of information that has come into the possession of the Corporation and on the basis of estimates made by the Corporation (or both).
(2) If an employer fails to pay a statutory payment, or the full amount of a statutory payment, as required under this Act, the Corporation may make an assessment of the amount payable by the employer (including on the basis of estimates made by the Corporation).
(3) The Corporation may, as part of an assessment under subsection (1) or (2)—
(a) impose on the employer a fine of an amount (not exceeding 3 times the amount assessed) fixed by the Corporation; and
(b) impose penalty interest at the prescribed rate (charged from the date of the original default).
(4) The Corporation may for any proper reason—
(a) remit a fine or penalty interest imposed under subsection (3) wholly or in part; or
(b) allow a fine or penalty interest to be paid in instalments.
(5) An employer to whom a notice of an assessment, a fine or penalty interest under this section is given must pay the amount of the assessment, fine or penalty interest within the time allowed in the notice.
Maximum penalty: $10 000.
(6) A fine under this section is in addition to a fine payable under section 139.