34Returns by employers

34 Returns by employers

34 Returns by employers

(1) Within 14 days after the end of a return period, a person who is or was an employer during the return period must give the Corporation a return for the period.

Maximum penalty—40 penalty units.

(2) The return must specify the following for each worker who was an employee during the return period—

(a) the total amount of ordinary remuneration paid by the employer to the worker during the return period for community service work done by the worker,

(b) if the worker’s engagement with the person started during the return period—the day on which the engagement period for the worker started,

(c) if the worker’s engagement with the person ended during the return period—the day on which the engagement period for the worker ended,

(d) other information prescribed by the regulations.

Maximum penalty—40 penalty units.

(3) The person must, on the request of the Corporation, verify the information specified in the return in the way requested by the Corporation.

Maximum penalty—40 penalty units.

(4) The person must give notice to the Corporation about a change to information referred to in subsection (2) within 1 month after the change.

Maximum penalty—40 penalty units.

(5) This section does not require a person to record information about a worker who is the person’s employee if the worker—

(a) is not a registered worker, and

(b) was not recorded as a worker in the person’s return for the previous return period, and

(c) did community service work for the person for less than 5 days during the current return period.