South Australian Consolidated Acts South Australian Consolidated Acts72A—Reasonable mistake about application of Act
(1) Despite any other
provision of this Division, if the Corporation is satisfied that the reason
for an employer failing to pay the correct amount of levy is that the employer
believed on reasonable grounds that the employer would not be required to pay
levy in respect of a particular worker because that worker's employment was
not connected with this State by virtue of the operation of section 6,
the employer is not liable to pay a fine or penalty interest on account of
that particular failure.
(2) However, if the
employer's belief on reasonable grounds under subsection (1) was that
under section 6 the particular worker's employment was connected with
another State, subsection (1) does not apply unless at the time of the
relevant failure the employer had workers compensation cover in respect of the
worker under the law of that other State.
(3) In this
section—
"State" includes a Territory;
"workers compensation cover" means insurance or registration under the law of
a State in respect of liability for statutory workers compensation under that
law.