18Statistical reports

18  Statistical reports

Offence—failure to report

 (1) An operator must report in writing to the Authority within the period of 30 days after the end of a financial year:

 (a) the average number of full‑time equivalent employees of the operator in that financial year; and

 (b) the total number of hours worked by employees of the operator in the financial year.

Penalty: 1 penalty unit.

 (2) An offence against subsection (1) is an offence of strict liability.

Defence—report made as soon as reasonably practicable

 (3) Subsection (1) does not apply if:

 (a) it is not reasonably practicable for the operator to report within the period required by subsection (1); and

 (b) the operator reports to the Authority as soon as reasonably practicable.

Note: A defendant bears an evidential burden in relation to the matter mentioned in subsection (3) (see section 13.3 of the Criminal Code).