40Exemption from lodging return

40 Exemption from lodging return

40 Exemption from lodging return

(1) An employer may apply to the Corporation for an exemption from the requirement to lodge a return under section 39 in relation to a person who is, or was, engaged by the employer as a worker.

(2) The application must be in the approved form.

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

(a) the employer no longer engages the person to perform cleaning work, or

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

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

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

(6) The notice must include—

(a) an explanation for the decision, and

(b) a statement of the effect of section 81.