Workers Compensation Act 1987

An employer must not recklessly fail to comply with a requirement under workers compensation legislation for the employer to give an insurer the following—

information about the wages of workers employed by the employer,

other information that enables the insurer to accurately calculate a workers compensation premium for workers employed by the employer.

for a large employer—the greater of the following amounts or imprisonment for 2 years, or both—

the amount that is 3 times the amount of the premium that would have been payable if the policy of insurance had been obtained and maintained,

1,000 penalty units, or

for another employer—500 penalty units or imprisonment for 6 months, or both.

For subsection (1), recklessness may also be established by proof of intention or knowledge.