Industrial Relations Act 2016

An employer must contribute, for eligible employees, to the approved superannuation fund at the level required by the relevant industrial instrument.Maximum penalty—40 penalty units.

The offence is a continuing offence that may be charged in 1 or more complaints for 1 or more periods.

An employer does not commit an offence if the employer—

contributed—

to a complying superannuation fund at a level required by a relevant industrial instrument; but

to a fund that is not the approved superannuation fund; and

the employer did not knowingly contravene the instrument.

If the commission makes an order under section 395(2), an employer who fails to contribute in accordance with the order is taken to fail to make the contribution under the relevant industrial instrument, whether or not the order was directed to that employer.

The court by which a defendant is found guilty of an offence against subsection (1) may make, in relation to the defendant, an order a magistrate is authorised by section 396 to make on an application under that section, and that section applies and extends accordingly.