sec.63Payments of levy

sec.63 Payments of levy

This section applies to a person who is or was an employer during a return period (the employer ). Within 14 days after the end of the return period, the employer must pay to the authority the amount of the levy payable for each of the employer’s workers for the return period calculated under section 83 . Maximum penalty—60 penalty units. If the employer must pay to the authority additional amounts stated in a notice given to the employer under section 68 (4) (b) (ii) , the employer must pay the stated amounts— if an application for reconsideration of the decision or an appeal under part 8 is lodged against the payment of the additional amounts—within 14 days after the application is withdrawn or the liability to pay the additional amounts being finally confirmed; or otherwise—14 days after receiving the notice. Maximum penalty—60 penalty units. If a court finds a person guilty of an offence against this section (whether or not a conviction is recorded), in addition to imposing a penalty on the person, the court may order the person to pay to the authority the amounts payable under this section. An amount stated in an order under subsection (4) may be recovered by the authority as a debt owed by the person named in the order. In this section— worker does not include a worker who— is not a registered worker; and was not recorded as a worker in the employer’s return for the previous return period; and performed work for the employer for less than 5 days during the current return period. s 63 amd 2009 No. 38 s 22 (sec.63-ssec.1) This section applies to a person who is or was an employer during a return period (the employer ). (sec.63-ssec.2) Within 14 days after the end of the return period, the employer must pay to the authority the amount of the levy payable for each of the employer’s workers for the return period calculated under section 83 . Maximum penalty—60 penalty units. (sec.63-ssec.3) If the employer must pay to the authority additional amounts stated in a notice given to the employer under section 68 (4) (b) (ii) , the employer must pay the stated amounts— if an application for reconsideration of the decision or an appeal under part 8 is lodged against the payment of the additional amounts—within 14 days after the application is withdrawn or the liability to pay the additional amounts being finally confirmed; or otherwise—14 days after receiving the notice. Maximum penalty—60 penalty units. (sec.63-ssec.4) If a court finds a person guilty of an offence against this section (whether or not a conviction is recorded), in addition to imposing a penalty on the person, the court may order the person to pay to the authority the amounts payable under this section. (sec.63-ssec.5) An amount stated in an order under subsection (4) may be recovered by the authority as a debt owed by the person named in the order. (sec.63-ssec.6) In this section— worker does not include a worker who— is not a registered worker; and was not recorded as a worker in the employer’s return for the previous return period; and performed work for the employer for less than 5 days during the current return period.