5Returns by employers

#### 5 Returns by employers (1) A person who employs an eligible employee at any time during a month must, within 28 days after the end of that month, make a return in accordance with subsection (2) in respect of that month. Civil penalty: 40 penalty units. (2) A return for the purposes of this section: (a) must be made: (i) if the Corporation has given written notice to the person who is required to make the return that a person specified in the notice is authorised, in lieu of the Corporation, to receive returns under this section—to the specified person in such manner as is prescribed by the regulations or, if there are no such regulations, as that person directs; or (ii) otherwise—to the Corporation in such manner as is prescribed by the regulations or, if there are no such regulations, as the Board directs; and (b) must be in accordance with the form approved in an instrument under subsection (2A); and (c) must contain such information as is required by that form. (2A) The Corporation must, by notifiable instrument, approve a form for the purposes of paragraph (2)(b). The Corporation must consult the Secretary of the Department before approving the form. (3) A person commits an offence of strict liability if the person contravenes subsection (1). Penalty: 30 penalty units. > Note 1: For offences of strict liability, see section 6.1 of the Criminal Code. > Note 2: For the physical elements of this offence, see subsection 3A(2) of this Act.