39Offence for failure to pay long service levy

39 Offence for failure to pay long service levy

39 Offence for failure to pay long service levy

A person who is liable to pay a long service levy in respect of the erection of a building shall—

(a) pay to the Corporation the amount of that levy, or of each instalment of that levy under section 43, before the due date for its payment, and

(b) lodge with that payment a notice in the approved form relating to that payment.

Maximum penalty—20 penalty units.

Note—

An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation—see section 63.

s 39: Am 1992 No 112, Sch 1; 2012 No 97, Sch 1.2 [2].