28Obligation to report

28 Obligation to report (1) A registered employer must, within one month after the end of each reporting period (or within a longer period as the Registrar allows), provide a report in an approved form to the Registrar about: (a) the number of days of service of each registered employee employed by the employer for that employment in relation to the period to which the report relates; and (b) long service leave granted by the employer to any registered employee during that period; and (c) any other matters specified in the Determinations. (2) Subsection (1)(a) does not apply in relation to an employee of the employer who has less than 3 days of service for that employment in relation to that period. (3) The employer must not, without reasonable excuse: (b) include any information that is false or misleading in a report made or purportedly made for subsection (1). (4) For subsection (1), each of the following is a reporting period: (a) 1 July to 31 December (inclusive) of each year; (b) 1 January to 30 June (inclusive) of each year.