42Payment of long service leave levy by employers and contractors

42 Payment of long service leave levy by employers and contractors

42 Payment of long service leave levy by employers and contractors

(1) A person who is, or was, an employer during a return period must, when the person gives the Corporation a return under section 34, pay to the Corporation the long service leave levy for the return period.

Maximum penalty—20 penalty units.

(2) A person who is, or was, a contractor registered as a worker during a return period must, when the person gives the Corporation a return under section 36, pay to the Corporation the long service leave levy for the return period.