Returns by employers
27 Returns by employers
Every employer in the construction industry must, within 21 days after the end of each period prescribed by the regulations (the return period), furnish the Board with a return in a form approved by the
Board containing such information as may be prescribed or required by the
Board.
The return must be accompanied by the levy payable by the employer in respect of the return period.
The Board may require an employer to provide—
a certificate signed by the employer, or a person acting on the employer's behalf, verifying the information contained in a return;
or
some other verification of that information of a kind stipulated by the Board.
The Board may—
determine that a requirement of this section will not apply to a particular employer or employers of a particular class; and
impose, by notice to the particular employer or by notice in the
Gazette, such other requirements on that employer or those employers as may be appropriate in the circumstances.
Where—
an employer fails to comply with a requirement imposed under this section; or
an employer includes in a return information that is, to the knowledge of the employer, false or misleading in a material particular, the employer is guilty of an offence. Maximum penalty: $5 000. Expiation fee: $250.
An employer who is registered with the Board but who does not employ any construction workers in a particular return period will nevertheless be taken to be an employer in the construction industry for the purposes of this section.
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