Return to be made by employer
31 Return to be made by employer
A person who is registered under this Act or required to be registered as an employer shall lodge with the Board in respect of each prescribed period, within 15 days after the end of that period —
a statement in the approved form giving the information required by the form; and
an amount equal to the total amount that is required to be paid under this Act to the Board, in respect of each employee whose name appears on the statement referred to in paragraph (a).
A contravention of subsection (1) is not an offence but that subsection is a civil penalty provision for the purposes of the Industrial Relations Act 1979 section 83E.
Subsection (2) extends to a contravention that occurred within the period of 12 months ending on the coming into operation of the Industrial Legislation Amendment Act 2011 section 16 unless the person was charged with an offence in respect of that contravention.
[Section 31 amended: No. 53 of 2011 s. 16.]
This provision refers to the regulations (prescribed period
). Made under this Act:
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