Due date for payment
4 Due date for payment
Subject to section 6, levy in respect of eligible wages paid to eligible employees for their employment during a month is payable at the end of the period within which a return is required by this Act to be made in respect of that month.
10 Subsections 5(1) and (1A)
Repeal the subsections, substitute:
A person who employs an eligible employee at any time during a month must, within 28 days after the end of that month, make a return in accordance with subsection (2) in respect of that month.
11 Subsection 5(3)
Repeal the subsection, substitute:
A person commits an offence of strict liability if the person contravenes subsection (1).
Penalty: 30 penalty units.
For offences of strict liability, see section 6.1 of the Criminal Code.
For the physical elements of this offence, see subsection 3A(2) of this Act.
Subsection (1) is a civil penalty provision.
Part 7A of the Administration Act provides for pecuniary penalties for contraventions of civil penalty provisions.
12 Subsection 9(2)
Omit “Subject to subsection (3), an”, substitute “An”.
13 Subsections 9(3) and (4)
Repeal the subsections, substitute:
The annual report of the Corporation for a financial year must include particulars of:
any amounts paid to, or recovered by, the Corporation or another person under this section during the financial year; and
any proceedings brought by the Corporation to recover an amount under subsection (2) during the financial year.
Section 9 of the Commonwealth Authorities and Companies Act 1997 imposes annual reporting requirements.
14 Section 10
Repeal the section, substitute:
This Act’s bill:Explanatory memorandumSecond reading speech
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