South Australian Consolidated Acts

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GAMING MACHINES ACT 1992 - SECT 72B

72B—Recovery of tax

        (1)         If default is made by a licensee for more than 7 days in paying an amount due and payable under this Part, a fine of 10 per cent of the amount outstanding is added to that amount.

        (2)         The Commissioner may, if he or she thinks good reason exists for doing so, waive payment of the whole or a part of a fine incurred under subsection (1).

        (2a)         If default is made by a licensee for more than 10 days in paying an amount due and payable under this Part, the Commissioner may, by written notice to the licensee, suspend the licence (and the licence will remain suspended until the amount, and any fine, is paid or the Commissioner terminates the suspension of the licence).

        (3)         An amount due and payable under this Part is recoverable by the Treasurer as a debt due to the Crown.

        (4)         If an amount is due and payable under this Part by a licensee that is a body corporate and—

            (a)         the body corporate is dissolved; or

            (b)         the amount is not satisfied in full within 14 days of written demand being made by the Commissioner,

the amount outstanding may be recovered from—

            (c)         a person who was a director or a member of the governing body of the body corporate or former body corporate at the time when the amount became due and payable by the licensee; or

            (d)         a body corporate that was a related body corporate (as defined in the Corporations Law ) at that time or a person who was a director of such a related body corporate at that time.



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