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Child Support (Registration and Collection) Act 1988
77Unremitted deductions made by employers
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#### 77 Unremitted deductions made by employers
Where:
(a) the Registrar is satisfied that a deduction has been made under subsection 46(1) in a calendar month by an employer from the salary or wages of an employee; and
(b) the amount of the deduction is not paid to the Registrar under paragraph 47(1)(a) on or before the closing day of the following calendar month;
an amount equal to the amount of the deduction unpaid on that closing day must be credited to the Account.