Queensland Numbered Acts Queensland Numbered Acts(1) This section applies if the levy payable in relation to the ordinary wages of a worker is more than the amount an employer has paid to the authority as levy for the worker.
(2) The authority must give the employer a notice requiring the employer to pay the amount (the unpaid amount) decided by the authority that is reasonably attributable to the employer.
(3) Within 14 days after receiving the notice, the employer must pay to the authority the unpaid amount stated in the notice.
Maximum penalty--60 penalty units.
(4) If a court finds a person guilty of an offence against subsection (3) whether or not it convicts the person, in addition to imposing a penalty on the person, the court may order the person to pay the authority the unpaid amount that is reasonably attributable to the employer.
(5) The unpaid amount stated in an order under subsection (4) may be recovered by the authority as a debt owed by the person named in the order.