161—Reasonable mistake about application of Act
(1) Despite any other provision of this Part, if the Corporation is satisfied that the reason for an employer failing to pay the correct amount of a statutory payment is that the employer believed on reasonable grounds that the employer would not be required to pay a statutory payment in respect of a particular worker because that worker's employment was not connected with this State by virtue of the operation of section 10, the employer is not liable to pay a fine or penalty interest on account of that particular failure.
(2) However, if the employer's belief on reasonable grounds under subsection (1) was that under section 10 the particular worker's employment was connected with another State, subsection (1) does not apply unless at the time of the relevant failure the employer had workers compensation cover in respect of the worker under the law of that other State.
(3) In this section—
"State" includes a Territory;
"workers compensation cover" means insurance or registration under the law of a State in respect of liability for statutory workers compensation under that law.