52Penalty for failure etc. to make deductions from salary or wages

#### 52 Penalty for failure etc. to make deductions from salary or wages Where an employer other than the Commonwealth contravenes subsection 46(1) in relation to a payment of salary or wages, the employer is liable to pay to the Registrar, by way of penalty: (a) an amount equal to 20% per annum of so much of the amount that the employer refused or failed to deduct from the payment (in this section called the undeducted amount) as remains unpaid, computed from the end of the period within which, had the employer deducted the undeducted amount, the employer would have been required to pay the undeducted amount to the Registrar; and (b) in the case of an employer other than a government body—an amount equal to the undeducted amount.