Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person who employs an eligible employee at any time during a month must, within 28 days after the end of that month, make a return in accordance with subsection (2) in respect of that month.
Civil penalty: 40 penalty units.
(2) A return for the purposes of this section:
(a) must be made:
(i) if the Corporation has given written notice to the person who is required to make the return that a person specified in the notice is authorised, in lieu of the Corporation, to receive returns under this section--to the specified person in such manner as is prescribed by the regulations or, if there are no such regulations, as that person directs; or
(ii) otherwise--to the Corporation in such manner as is prescribed by the regulations or, if there are no such regulations, as the Board directs; and
(b) must be in accordance with the form approved in an instrument under subsection (2A); and
(c) must contain such information as is required by that form.
(2A) The Corporation must, by notifiable instrument, approve a form for the purposes of paragraph (2)(b). The Corporation must consult the Secretary of the Department before approving the form.
(3) A person commits an offence of strict liability if the person contravenes subsection (1).
Penalty: 30 penalty units.
Note 1: For offences of strict liability, see section 6.1 of the Criminal Code .
Note 2: For the physical elements of this offence, see subsection 3A(2) of this Act.