South Australian Numbered Acts South Australian Numbered ActsAfter section 73 insert:
73A—Disciplinary action for taxation defaults
(1) A "taxation default" occurs if an authorised betting operator contravenes or fails to comply with—
(a) a provision of—
(i) Part 3B or regulations made for the purposes of Part 3B; or
(ii) the Taxation Administration Act 1996
as it applies in connection with Part 3B or regulations made for the purposes of such provisions; or
(b) a condition of a licence, or an obligation under an agreement, relating to compliance with such provisions.
(2) If the Commissioner of State Taxation believes on reasonable grounds that a taxation default has occurred, the Commissioner of State Taxation may give written notice to the operator—
(a) specifying the default; and
(b) requiring the operator to show cause, within a period specified in the notice (which must be at least 14 days), why disciplinary action should not be taken against the operator.
(3) The Commissioner of State Taxation must allow the operator a reasonable opportunity to make submissions orally or in writing to the Commissioner of State Taxation.
(4) After considering the submissions (if any) made by the operator, the Commissioner of State Taxation may, by notice in writing to the Authority, request that the Authority take disciplinary action against the operator.
(5) If the Authority receives a request from the Commissioner of State Taxation under subsection (4)
, the Authority may, by order, take disciplinary action in 1 or more of the ways specified in section 72(3)(a) to (d).
(6) Section 72(4), (5), (6) and (7) apply to an order made under subsection (5)
as if the order were made under section 72(3).
(7) In taking disciplinary action in accordance with this section, the Authority may act as the Authority thinks fit but is not required to consider the submissions (if any) made by the operator or otherwise exercise an independent discretion in relation to the matter.