Records
40 Records
An employer under this Act must keep, or cause to be kept, in the
State sufficient records to enable the employer's liability in respect of the payment of levies or other contributions under this Act to be accurately assessed. Maximum penalty: $1 000.
A record required under subsection (1) must be kept for at least five years after the completion of the period to which it relates. Maximum penalty: $1 000.
Subsections (1) and
do not apply—
to a record, or a record of a kind, exempt from the operation of this section by determination of the Board; or
to a record that the Board has determined need no longer be kept.
A person must not keep a record for the purposes of this Act that the person knows to be false or misleading in a material particular. Maximum penalty: $1 000.
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