Monetary Penalties Enforcement Act 2005

An employer must keep written records of – all amounts deducted or required to be deducted from earnings under a redirection of money owing order; and other acts done, or required to be done, by the employer under this Division. Fine not exceeding 25 penalty units or imprisonment for a term not exceeding 6 months.

The employer must – keep the records in a way that correctly records and explains the matters to which they relate; and keep a particular record for 5 years after it is made. Fine not exceeding 25 penalty units or imprisonment for a term not exceeding 6 months.

This section does not require a person to keep records if the Director has notified the person, in writing, that keeping the records is not required.

In a proceeding for an offence against subsection (2)(a), it is a defence for the employer to prove that the employer did not know, and could not reasonably be expected to have known, that the record to which the proceeding relates did not correctly record and explain the matter to which the record relates.