Queensland Consolidated Regulations

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WORKERS' COMPENSATION AND REHABILITATION REGULATION 2014 - REG 147

Documents and particulars to be kept—Act, s 532D(1) and (2)

147 Documents and particulars to be kept—Act, s 532D(1) and (2)

(1) For section 532D (1) and (2) of the Act , the following are prescribed—
(a) if the employer must keep a time and wages record for the employee under the Industrial Relations Act 1999 , section 366 —the time and wages record; or
(b) if the employer must keep an employee’s records under the Fair Work Act 2009 (Cwlth) , section 535 —the employee record; or
(c) documents, or accurate and complete copies of documents, required to be kept under a law of the Commonwealth for payments made to the employer’s workers or contractors for the performance of work, including, for example—
(i) group certificates; and
(ii) group employer’s reconciliation statements; and
(iii) tax invoices to claim a GST credit; and
(iv) invoices from a contractor received for work; or
(d) the person’s profit and loss account, to the extent the account relates to amounts paid for wages for workers, or to contractors.
(2) However, a document mentioned in subsection (1) (c) or (d) need not contain information an employer or contractor reasonably believes is—
(a) confidential; and
(b) not necessary to enable the Regulator or WorkCover to calculate the person’s actual expenditure on wages or for contracts for the period to which the document relates.
Examples—
• income and profit lines
• tax file numbers
(3) An employer or contractor need not comply with subsection (1) if—
(a) the Regulator or WorkCover has given the employer or contractor notice that a document need not be kept, and the notice remains in force; or
(b) the employer or contractor was a corporation and has been wound up.
(4) In this section—

"employee record" see Fair Work Act 2009 (Cwlth) , section 12 .

"time and wages record" see Industrial Relations Act 1999 , section 363 .

"worker" does not include a household worker.



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