40Contractors must keep records

40 Contractors must keep records

40 Contractors must keep records

(1) A contractor who is registered as a worker must keep a written record of the following—

(a) the nature of the community service work done by the contractor,

(b) when and for whom community service work is done,

(c) the contractor’s ordinary remuneration for each return period,

(d) the number of days worked by the contractor in each return period.

Maximum penalty—20 penalty units.

(2) The contractor must keep the written record for 7 years after the day the record is made.

Maximum penalty—20 penalty units.