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LONG SERVICE BENEFITS PORTABILITY ACT 2018 - SECT 27

Quarterly returns by employers

    (1)     A person who is a registered active employer for a covered industry at any time during a quarter must give the Authority a return that includes the required information, not later than—

        (a)     one month after the end of the quarter; or

        (b)     the end of any additional period allowed by the registrar under subsection (3).

Penalty:     In the case of an individual, 24 penalty units for each day during which the offence continues;

In the case of a body corporate, 120 penalty units for each day during which the offence continues.

Note

Section 71 applies to an offence against this subsection.

    (2)     For the purposes of subsection (1), the required information is—

        (a)     the name of each of the employer's workers who performed work for the employer during the quarter; and

        (b)     for each of the employer's workers—

              (i)     the total ordinary pay paid or payable by the employer to the worker for work performed during the quarter; and

S. 27(2)(b)(ii) amended by No. 14/2021 s. 43.

              (ii)     the number of days during the quarter to which the pay relates, whether expressed in days, part days or hours; and

        (c)     any other prescribed information.

    (3)     On payment of the prescribed fee (if any), the registrar may allow a person an additional period to give a return to the Authority under this section if satisfied that the person has a good reason for requiring additional time.



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