35Exemption from giving returns to Corporation

35 Exemption from giving returns to Corporation

35 Exemption from giving returns to Corporation

(1) An employer may apply to the Corporation for an exemption from the requirement to give the Corporation a return under section 34 in relation to a person who is, or was, engaged by the employer as a worker.

(2) The Corporation may grant the exemption if the Corporation is satisfied—

(a) the employer no longer engages the person to do community service work, or

(b) the employer complies with, or makes contributions to, a scheme in another State or Territory about long service leave payments for workers that is similar to the scheme established by this Act in relation to the person.

(3) The Corporation may, by written notice to the employer, revoke an exemption granted under subsection (2) if the Corporation is satisfied the exemption should no longer be granted.

(4) If the Corporation refuses to grant an application for, or revokes, an exemption, the Corporation must give the employer written notice of the decision.

(5) The notice must include—

(a) an explanation of the decision, and

(b) the employer’s rights to appeal under Part 7.