Long Service Leave (Portable Schemes) Act 2009

A person who is an employer for a covered industry during a quarter must give the authority a return (a quarterly return) containing the required information for the quarter.

Note A late fee is payable if a quarterly return is not given to the authority within the later of 1 month after the end of the quarter and any additional time allowed by the registrar (see s 49A).

A person commits an offence if the person—

is required to give the authority a quarterly return for a quarter; and

fails to give the quarterly return to the authority within the later of—

3 months after the end of the quarter; and

any additional time the registrar allows.

Maximum penalty: 20 penalty units.

This section does not apply in relation to an employee who carried out work for the employer for less than 5 days during the quarter.

Note The defendant has an evidential burden in relation to a matter mentioned in s (3) (see Criminal Code, s 58).

An offence against this section is a strict liability offence.

The registrar may allow additional time under subsection (2) (b) (ii) before or after the end of the 3-month period mentioned in subsection (2) (b) (i).

In this section:

required information, for an employer for a quarter, means—

the name of each of the employer’s employees who carried out work for the employer during the quarter; and

for each of the employer’s employees—

the total ordinary remuneration paid or payable by the employer to the employee for work done during the quarter; and

the number of days, or part days, during the quarter to which the remuneration relates; and

anything else prescribed by regulation.