South Australian Consolidated Acts South Australian Consolidated Acts20A—Contributions from persons jointly liable to pay duty
(1) A person who,
during a period, is or was a member of a group within the meaning of this Part
is jointly and severally liable with the other persons who are or were members
of the group during that period to pay duty payable by members of that group
in respect of that period.
(2) Where two or more
persons are jointly liable to pay duty, they are each liable for the whole
duty, but any of them who has paid the duty may recover contributions as
follows:
(a) a
person who has paid duty may recover by way of contribution from any other
person jointly liable to pay that duty a sum which bears to the duty the same
proportion as the share of dutiable receipts or average daily liability which
that other person received or paid bears to the total dutiable receipts or
average daily liability which the persons jointly liable to the duty received
or paid;
(b) a
person entitled to contribution under this section may recover it in a court
of competent jurisdiction as money paid to the use of the person liable to
contribute, or may retain or deduct the amount of the contribution out of any
money in his or her hands belonging or payable to the person liable to
contribute.
(3) In this
section—
"duty" means financial institutions duty, and includes penalty tax and
interest payable under Part 5 of the Taxation Administration Act 1996 in
relation to financial institutions duty.