Australian Capital Territory Repealed Acts

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This legislation has been repealed.

LONG SERVICE LEAVE (BUILDING AND CONSTRUCTION INDUSTRY) ACT 1981 (REPEALED) - SECT 48

Civil penalty—failure by employers to give quarterly returns or make levy payments

    (1)     This section applies if an employer fails to—

        (a)     give the authority a return in accordance with section 45 (Quarterly returns by employers); or

        (b)     pay the authority the amount payable under section 47.

    (2)     The employer is liable to pay to the authority $100 for each month, or part of a month, for each failure under subsection (1).

Example

If an employer is 1 month late in giving both a return to the authority and making the related payment to the authority, the employer is liable to pay the authority $200.

Note     An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).

    (3)     The registrar may, on application by the person or the registrar's own initiative, remit all or part of an amount payable under subsection (2) if satisfied that—

        (a)     the circumstances that gave rise to the failure were not caused either directly or indirectly by the person; or

        (b)     because of special circumstances, it would be fair and reasonable to make the remission.

    (4)     If a court finds a person guilty of an offence against section 45 (1) (Quarterly returns by employers) or section 46 (1) (Levy payments by employers) (whether or not it convicts the person), the court may, in addition to imposing a penalty on the person, order the person to pay the authority—

        (a)     any amount that is payable under subsection (2) to the date of the order; and

        (b)     for a prosecution for an offence against section 46 (1)—the amount of the levy to which the prosecution relates.

    (5)     An order under subsection (4) is enforceable as a judgment of the court.



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