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ACTAct
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s 57

Employers to keep records

In force
Part 5Quarterly returns and payments

57 Employers to keep records

(1)

An employer for a covered industry must keep a written record showing the relevant particulars for each employee who carries out work for the person.

Maximum penalty: 20 penalty units.

(2)

An employer must keep the written record for 7 years after the day the employee stops being employed by the employer.

Maximum penalty: 20 penalty units.

(3)

An offence against this section is a strict liability offence.

(4)

In this section:

relevant particulars, for an employee of an employer, means—

(a)

the employee’s name and date of birth; and

(b)

the nature of the work carried out by the employee; and

(c)

the employee’s ordinary remuneration for each quarter; and

(d)

the number of days worked by the employee in each quarter; and

(e)

the date when the employee began service with the employer; and

(f)

long service leave granted, or payment made instead of leave, to the employee; and

(g)

if the employee stops service with the employer—the date the employee stops service.

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