This legislation has been repealed.
(1) For the purpose of
completing returns in accordance with this Part, an employer shall keep—
(a) an
accurate account of all remuneration paid or payable to the workers of the
employer;
(b) such
other information as may be required by the Corporation.
Maximum penalty: $10 000.
(2) Where an employer
employs workers in more than one class of industry, the Corporation may
require the employer to keep an account and other information under subsection (1)
in respect of each separate class.
(3) Any accounts and
other information required to be kept under this section must be kept within
the State and in writing in the English language or so as to be readily
accessible and convertible into writing in the English language.
(4) This section does
not apply so as to require the retention of accounts or other information
beyond 7 years or such lesser period as the Corporation may determine in a
particular case from the end of the period to which the accounts or other
information relates.