50
CurrentLevy payments by employers
Part 5Quarterly returns and payments
50 Levy payments by employers
(1)
A person who is an employer for a covered industry during a quarter must, when the person gives the authority a return under section 49, pay the authority the levy payable under section 51 for the quarter.
Maximum penalty: 20 penalty units.
(2)
An offence against this section is a strict liability offence.
This Act’s bill:Explanatory statementSecond reading speech
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