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Child Support (Registration and Collection) Act 1988
60Incorrectly keeping records etc.
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#### 60 Incorrectly keeping records etc.
(1) Where an employer who is required by section 59 to keep records keeps them in such a way that they do not correctly record and explain the matters or acts to which they relate, the employer commits an offence punishable on conviction by a fine not exceeding 20 penalty units.
(1A) Subsection (1) is an offence of strict liability.
(2) In a prosecution of an employer for an offence against subsection (1), it is a defence if the employer proves that the employer:
(a) did not know; and
(b) could not reasonably be expected to have known;
that the record to which the prosecution relates did not correctly record and explain the matter or act to which the record relates.