South Australian Consolidated Acts South Australian Consolidated Acts38—Commissioner may require payment of duty before he approves statement
(1) The commissioner
may, if he deems it desirable, require payment of the duty appearing by any
statement required under section 12 of this Act to be chargeable from any
of the persons filing the same, before he has certified his approval.
(2) The duty shall
thereupon immediately become payable, but the amount thereof shall be subject
to adjustment by the commissioner when he has certified his approval of the
statement.