Child Support (Registration and Collection) Act 1988

Where an employer who is required by section 59 to keep records keeps them in such a way that they do not correctly record and explain the matters or acts to which they relate, the employer commits an offence punishable on conviction by a fine not exceeding 20 penalty units.

Subsection (1) is an offence of strict liability.

In a prosecution of an employer for an offence against subsection (1), it is a defence if the employer proves that the employer:

did not know; and

could not reasonably be expected to have known;