sec.159Fee for late lodgement of safety and health fee return

sec.159 Fee for late lodgement of safety and health fee return

This section applies if— a liable person does not lodge a safety and health fee return under section 157 ; or a purported safety and health fee return lodged by a liable person does not contain all of the required information. The obligation under section 157 to lodge a safety and health fee return continues to apply until that section is complied with. When the return is lodged it must be accompanied by the late return fee. The late return fee applies and is payable in addition to any penalty imposed under section 157 . (sec.159-ssec.1) This section applies if— a liable person does not lodge a safety and health fee return under section 157 ; or a purported safety and health fee return lodged by a liable person does not contain all of the required information. (sec.159-ssec.2) The obligation under section 157 to lodge a safety and health fee return continues to apply until that section is complied with. (sec.159-ssec.3) When the return is lodged it must be accompanied by the late return fee. (sec.159-ssec.4) The late return fee applies and is payable in addition to any penalty imposed under section 157 .

• (a) a liable person does not lodge a safety and health fee return under section 157 ; or
• (b) a purported safety and health fee return lodged by a liable person does not contain all of the required information.