South Australian Consolidated Acts South Australian Consolidated Acts36A—Offence where certain payments are made to exempt accounts
(1) If a person in
whose name an exempt account is kept by a financial institution pays an
amount, or causes, permits or authorises an amount to be paid, to the credit
of the account in contravention of this Part, the person is guilty of an
offence.
Maximum penalty: $10 000.
(2) It is a defence to
a charge of an offence against subsection (1) to prove that the defendant
has lodged a return and paid duty to the Commissioner in accordance with
section 37 in relation to the payment to which the charge relates.