South Australian Numbered Acts

RETURN TO WORK ACT 2014 (NO 16 OF 2014) - SECT 159

159—GST

        (1)         A statutory payment under this Part is subject to any GST payable under A New Tax System (Goods and Services Tax) Act 1999 (Commonwealth) and any such GST is additionally payable by an employer.

        (2)         Subsection (1) does not extend to a fine or any penalty interest imposed under this Part.