Victorian Current Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

LONG SERVICE BENEFITS PORTABILITY ACT 2018 - SECT 32

Payment of levy

    (1)     At the time an employer for a covered industry makes a quarterly return, the employer must pay the Authority the amount of levy payable under section 30 for each employee of the employer for the quarter to which the return relates.

Penalty:     In the case of an individual, 24 penalty units;

In the case of a body corporate, 120 penalty units.

Note

Section 71 applies to an offence against this subsection.

    (2)     At the time a contract worker for a covered industry makes a quarterly return, the contract worker must pay the Authority the amount of levy payable under section 31 for the quarter to which the return relates.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback