sec.89When late payment penalty may be waived

### sec.89 When late payment penalty may be waived The registrar may waive all or part of a late payment penalty if the registrar is satisfied of any of the following— if the circumstances that contributed to the delay were not caused directly or indirectly by an act or omission of the employer—the employer has taken reasonable steps to avoid or minimise the effects of the circumstances; if the circumstances that contributed to the delay were directly or indirectly caused by an act or omission of the employer— the employer has taken reasonable steps to avoid or minimise the effects of the circumstances; and having regard to the nature of the circumstances, it would be fair and reasonable to waive the penalty or part of the penalty; there are special circumstances because of which it would be fair and reasonable to waive all or part of the penalty. If the registrar decides to waive part only of a late payment penalty, or not to waive any part of a late payment penalty, the registrar must give written notice of the decision to the employer concerned and the reasons for the decision. (sec.89-ssec.1) The registrar may waive all or part of a late payment penalty if the registrar is satisfied of any of the following— if the circumstances that contributed to the delay were not caused directly or indirectly by an act or omission of the employer—the employer has taken reasonable steps to avoid or minimise the effects of the circumstances; if the circumstances that contributed to the delay were directly or indirectly caused by an act or omission of the employer— the employer has taken reasonable steps to avoid or minimise the effects of the circumstances; and having regard to the nature of the circumstances, it would be fair and reasonable to waive the penalty or part of the penalty; there are special circumstances because of which it would be fair and reasonable to waive all or part of the penalty. (sec.89-ssec.2) If the registrar decides to waive part only of a late payment penalty, or not to waive any part of a late payment penalty, the registrar must give written notice of the decision to the employer concerned and the reasons for the decision. - (a) if the circumstances that contributed to the delay were not caused directly or indirectly by an act or omission of the employer—the employer has taken reasonable steps to avoid or minimise the effects of the circumstances; - (b) if the circumstances that contributed to the delay were directly or indirectly caused by an act or omission of the employer— (i) the employer has taken reasonable steps to avoid or minimise the effects of the circumstances; and (ii) having regard to the nature of the circumstances, it would be fair and reasonable to waive the penalty or part of the penalty; - (i) the employer has taken reasonable steps to avoid or minimise the effects of the circumstances; and - (ii) having regard to the nature of the circumstances, it would be fair and reasonable to waive the penalty or part of the penalty; - (c) there are special circumstances because of which it would be fair and reasonable to waive all or part of the penalty. - (i) the employer has taken reasonable steps to avoid or minimise the effects of the circumstances; and - (ii) having regard to the nature of the circumstances, it would be fair and reasonable to waive the penalty or part of the penalty;