26Service credits—contract worker's service before registration

26 Service credits—contract worker's service before registration

(1) This section applies in relation to a contract worker's service in a covered industry for work done in the industry on or after the relevant day and no earlier than 12 months before the worker became a registered active worker for the industry.

(2) The registrar may credit the worker with one day of service in the workers register for the industry for each day or part day of the service if—

(a) either—

(i) the worker has, in relation to that day, given the Authority a quarterly return under section 28; or

(ii) the registrar is satisfied that the worker worked in the industry on that day; and

(b) the worker has paid the levy determined under section 31 in relation to that day.

Part 4—Quarterly returns, levies and record keeping

Division 1—Quarterly returns

27 Quarterly returns by employers

(1) A person who is a registered active employer for a covered industry at any time during a quarter must give the Authority a return that includes the required information, not later than—

(a) one month after the end of the quarter; or

(b) the end of any additional period allowed by the registrar under subsection (3).

Penalty: In the case of an individual, 24 penalty units for each day during which the offence continues;

In the case of a body corporate, 120 penalty units for each day during which the offence continues.

(a) the name of each of the employer's workers who performed work for the employer during the quarter; and

(b) for each of the employer's workers—

(i) the total ordinary pay paid or payable by the employer to the worker for work performed during the quarter; and

S. 27(2)(b)(ii) amended by No. 14/2021 s. 43.

(ii) the number of days during the quarter to which the pay relates, whether expressed in days, part days or hours; and

(c) any other prescribed information.

(3) On payment of the prescribed fee (if any), the registrar may allow a person an additional period to give a return to the Authority under this section if satisfied that the person has a good reason for requiring additional time.