Records
65 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 civil penalty: $5 000.
A record required under subsection (1) must be kept for at least 7 years after the completion of the period to which it relates.
Maximum civil penalty: $5 000.
Subsections (1) and (2) do not apply—
to a record, or a record of a kind, exempt from the operation of this section by determination of an industry board; or
to a record that an industry 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 civil penalty: $10 000.
This Act’s bill:Second reading speech
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