South Australian Numbered Acts South Australian Numbered 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.