49A

Late fee—quarterly return

Current

(1)

This section applies if an employer for a covered industry fails to give the authority a quarterly return mentioned in section 49 (1) within the later of—

(a)

1 month after the end of the quarter; and

(b)

any additional time the registrar allows.

(2)

The employer is liable to pay to the authority a late fee of $200 for each month or part of a month, up to a maximum of $400, that the employer fails to give the authority the quarterly return after the later of the periods stated in subsection (1).

(3)

However, the registrar may waive all or part of a late fee if satisfied that the circumstances for the failure—

(a)

were not caused by the employer; or

(b)

make it unfair or unreasonable to charge the late fee.

Note

An amount owing under a law may be recovered as a debt in a court of competent jurisdiction or the ACAT (see Legislation Act, s 177).

This Act’s bill:Explanatory statement Second reading speech

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