78Unexplained remittances from employers

#### 78 Unexplained remittances from employers (1) This section applies where: (a) on or before the closing day of a calendar month, the Registrar receives under paragraph 47(1)(a) an amount (in this section called the received amount) from an employer in relation to the amounts deducted by the employer under Part IV from the salary or wages of employees during the preceding calendar month; (b) the employer contravenes paragraph 47(1)(b) in relation to the preceding calendar month; and (c) the Registrar is unable to ascertain to the Registrar’s satisfaction, on or before the closing day, the portion of the received amount attributable to each of the employees (in this section called the relevant employees) in relation to whom a notice given to the employer under subsection 45(1) was in force during the preceding calendar month. (2) The Registrar may, for the purposes of subsection 76(1): (a) subject to subsection (3), treat the received amount as the total of the amounts deducted by the employer under Part IV from the salary or wages of all the relevant employees during the preceding calendar month; and (b) apportion the amount between the relevant employees on the basis that appears to the Registrar to be the most appropriate in the circumstances. (3) Where: (a) the received amount is less than the amount (in this subsection called the expected amount) that, according to the records held by the Registrar, should have been received from the employer under paragraph 47(1)(a) in relation to the preceding calendar month; and (b) the expected amount does not exceed the sum of the received amount and the product of the amount prescribed for the purposes of this subsection and the number of relevant employees; then: (c) for the purposes of subsection (2) of this section, the received amount shall be deemed to be an amount equal to the expected amount; and (d) an amount equal to the difference between the expected amount and the received amount must be credited to the Account.