60Incorrectly keeping records etc.

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.