Documents and particulars to be kept—Act, s 532D
213 Documents and particulars to be kept—Act, s 532D
For section 532D(1) of the Act, an employer or contractor (the person) must keep the following documents—
if the person must keep a time and wages record for an employee under the Industrial Relations Act 2016, section 339 or 340—the time and wages record;
if the person must keep an employee’s records under the Fair Work Act 2009 (Cwlth), section 535—the employee record;
documents, or accurate and complete copies of documents, required to be kept under a law of the Commonwealth for payments made to workers or contractors for the performance of work, including, for example—
group certificates; and
group employer’s reconciliation statements; and
tax invoices to claim a GST credit; and
invoices from a contractor received for work;
the person’s profit and loss account, to the extent the account relates to payments made to workers or contractors for the performance of work.
However—
subsection (1) does not apply to a document if the Regulator or WorkCover has given the person a notice stating that the document need not be kept by the person; and
subsection (1) does not apply to an employer or contractor that is a corporation that has been wound up.
For section 532D(1) of the Act, a document mentioned in subsection (1)(c) or (d) is not required to contain particulars the person reasonably believes are—
confidential; and
not necessary to enable the Regulator or WorkCover to calculate payments made to workers or contractors for the performance of work.
Examples—
• income and profit lines
• tax file numbers
In this section—
employee record see the Fair Work Act 2009 (Cwlth), section 12.
time and wages record see the Industrial Relations Act 2016, section 336.
worker does not include a household worker.
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