Additional duties of employers
47 Additional duties of employers
An employer who has during any calendar month made deductions under this Part shall, not later than the seventh day of the following calendar month:
pay to the Registrar the amounts so deducted; and
give notice to the Registrar in the manner specified by the Registrar.
Section 16A provides for the Registrar to specify the manner in which a notice may be given.
Where:
a notice given to an employer under subsection 45(1) in relation to an employee is in force at any time during a calendar month; and
the employer does not during the calendar month make deductions under this Part in relation to the employee;
the employer must, not later than the seventh day of the following calendar month, give to the Registrar notice in the manner specified by the Registrar.
An employer is not subject to a requirement under paragraph (1)(b) or subsection (1A) to give notice to the Registrar to the extent that the notice would relate to an amount, or a nil amount, that the employer has notified to the Commissioner under item 1 or 2 of the table in subsection 389‑30(1) in Schedule 1 to the Taxation Administration Act 1953 (about voluntary reporting by employers).
When an employer makes a payment of salary or wages to an employee in relation to whom a notice given to the employer under subsection 45(1) is in force, the employer shall notify the employee, in writing:
of the amount of the deduction made under this Part from the salary or wages; or
that no deduction has been made under this Part from the salary or wages;
as the case requires.
Where, in any calendar month, an employee in relation to whom a notice given to an employer under subsection 45(1) is in force ceases to be an employee of the employer, the employer shall, not later than the seventh day of the following calendar month, notify the Registrar in the manner specified by the Registrar.
An employer commits an offence if:
the employer is subject to a requirement under subsection (1); and
the employer refuses or fails to comply with the requirement.
Penalty: 50 penalty units, or 12 months imprisonment, or both.
An employer commits an offence if:
the employer is subject to a requirement under subsection (1A) or (2); and
the employer refuses or fails to comply with the requirement.
Penalty: 10 penalty units.
An employer commits an offence if:
the employer is subject to a requirement under subsection (3); and
the employer refuses or fails to comply with the requirement.
Penalty: 5 penalty units.
An offence against subsection (3B) or (3C) is an offence of strict liability.
For strict liability, see section 6.1 of the Criminal Code.
The Registrar may, by notice in writing served on an employer, vary in relation to the employer, in such instances and to such extent as the Registrar thinks fit, any of the requirements of subsections (1), (1A), (2) and (3).
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