49Quarterly returns by employers

49 Quarterly returns by employers (1) A person who is an employer for a covered industry during a quarter must give the authority a return (a quarterly return) containing the required information for the quarter. Note A late fee is payable if a quarterly return is not given to the authority within the later of 1 month after the end of the quarter and any additional time allowed by the registrar (see s 49A). (2) A person commits an offence if the person— (a) is required to give the authority a quarterly return for a quarter; and (b) fails to give the quarterly return to the authority within the later of— (i) 3 months after the end of the quarter; and (ii) any additional time the registrar allows.

(3) This section does not apply in relation to an employee who carried out work for the employer for less than 5 days during the quarter. Note The defendant has an evidential burden in relation to a matter mentioned in s (3) (see Criminal Code, s 58). (5) The registrar may allow additional time under subsection (2) (b) (ii) before or after the end of the 3-month period mentioned in subsection (2) (b) (i). (6) In this section: required information, for an employer for a quarter, means— (a) the name of each of the employer’s employees who carried out work for the employer during the quarter; and (b) for each of the employer’s employees— (i) the total ordinary remuneration paid or payable by the employer to the employee for work done during the quarter; and (ii) the number of days, or part days, during the quarter to which the remuneration relates; and