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STATE PENALTIES ENFORCEMENT ACT 1999 - SECT 87
Penalty for late payment to registrar of deducted amounts
87 Penalty for late payment to registrar of deducted amounts
(1) If an employer other than a government body fails to pay an amount
deducted under a fine collection notice (
"deducted amount" ) to the registrar in accordance with section 81 , the
employer must pay to SPER, as a penalty (
"late payment penalty" )— (a) 10% of the deducted amount; and
(b) interest
at the rate of 10% each year on the daily balance of the unpaid
deducted amount.
(2) Interest is payable on the deducted amount from the day
after the amount should have been paid until the day the amount is actually
paid.
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