sec.59Authority may require information or documents from employer

sec.59 Authority may require information or documents from employer

This section applies if the authority believes an entity is or was an employer, but the entity is not a registered employer. The authority may, by notice given to the entity, require the entity to give the authority the information or documents stated in the notice that are necessary to enable the authority to decide whether the entity is or was an employer. The notice may state a reasonable time within which the information or documents must be given to the authority. The entity must comply with the notice within the stated time, unless the entity has a reasonable excuse. Maximum penalty—40 penalty units. If the entity is an individual, it is a reasonable excuse for the individual not to comply with the requirement if complying with the requirement might tend to incriminate the individual. If an entity has contravened subsection (4) , in addition to imposing a penalty, a court may make another order (the other order ) the court considers appropriate. The entity must comply with the other order, unless the entity has a reasonable excuse. Maximum penalty—40 penalty units. If the authority decides the entity is an employer, the authority must— register the entity in the register of employers; and give the entity an information notice for the decision. (sec.59-ssec.1) This section applies if the authority believes an entity is or was an employer, but the entity is not a registered employer. (sec.59-ssec.2) The authority may, by notice given to the entity, require the entity to give the authority the information or documents stated in the notice that are necessary to enable the authority to decide whether the entity is or was an employer. (sec.59-ssec.3) The notice may state a reasonable time within which the information or documents must be given to the authority. (sec.59-ssec.4) The entity must comply with the notice within the stated time, unless the entity has a reasonable excuse. Maximum penalty—40 penalty units. (sec.59-ssec.5) If the entity is an individual, it is a reasonable excuse for the individual not to comply with the requirement if complying with the requirement might tend to incriminate the individual. (sec.59-ssec.6) If an entity has contravened subsection (4) , in addition to imposing a penalty, a court may make another order (the other order ) the court considers appropriate. (sec.59-ssec.7) The entity must comply with the other order, unless the entity has a reasonable excuse. Maximum penalty—40 penalty units. (sec.59-ssec.8) If the authority decides the entity is an employer, the authority must— register the entity in the register of employers; and give the entity an information notice for the decision.

• (a) register the entity in the register of employers; and
• (b) give the entity an information notice for the decision.