41Returns by contractors who are registered workers

41 Returns by contractors who are registered workers

41 Returns by contractors who are registered workers

(1) A contractor who is, or was, a registered worker during a return period must give the Corporation a return in the approved form containing the required information not later than 14 days after the end of the return period.

Maximum penalty—20 penalty units.

(2) In this section—

required information, for a contractor for a return period, means—

(a) the number of days, or part days, during the return period on which the contractor performed work, and

(b) the contractor’s total ordinary remuneration for the work during the return period, and

(c) any other information prescribed by the regulations.