Late fee—quarterly return
49A Late fee—quarterly return
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—
1 month after the end of the quarter; and
any additional time the registrar allows.
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).
However, the registrar may waive all or part of a late fee if satisfied that the circumstances for the failure—
were not caused by the employer; or
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).
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