Part 9Registration and funding

Part 9—Registration and funding Division 1—Registration of employers 128—Registration of employers (1) Subject to subsection (2), an employer must not employ a worker in employment to which this Act applies unless the employer is registered by the Corporation. Maximum penalty: $10 000 for each worker so employed. (2) An employer is not required to be registered if the employer is exempted by the regulations from the obligation to be registered. (3) No offence is committed by an employer against this section if the employer applies for registration within 14 days after the obligation to be registered arises. (4) It is a defence to a prosecution for an offence under subsection (1) in respect of the employment of a particular worker if the court is satisfied that, at the time of the alleged offence, the employer believed on reasonable grounds that the worker's employment was not connected with this State by virtue of the operation of section 10. (5) If the employer's belief on reasonable grounds was that under section 10 the worker's employment was connected with another State, subsection (4) does not apply unless at the time of the alleged offence the employer had workers compensation cover in respect of the worker under the law of that other State. (6) In this section— State includes a Territory; workers compensation cover means insurance or registration required under the law of a State in respect of liability for statutory workers compensation under that law. 129—Self-insured employers (1) Subject to this section, an employer or a group of employers may apply to the Corporation for registration as a self-insured employer or as a group of self‑insured employers. (2) An application may not be made under subsection (1) unless— (a) in the case of an application by an individual employer— (i) the employer is a body corporate; or (ii) the employer is an indemnified maritime employer; (b) in the case of an application by a group— (i) the members of the group are related bodies corporate or local government corporations; and (ii) if the members of the group are related bodies corporate—no related body corporate of any member of the group that employs a worker or workers in employment to which this Act applies is not a member of the group. (3) Where— (a) an application is made under subsection (1); and (b) the Corporation is satisfied— (i) that the employer or the employers constituting the group have reached a standard that, in the opinion of the Corporation, must be achieved before conferral of self-insured status can be considered; and (ii) that in all the circumstances it is appropriate to do so, the Corporation may register the employer or the group as a self-insured employer or a group of self‑insured employers. (4) Without limiting subsection (3), the Corporation may reject an application under subsection (2)(a) if the employer is a member of a group comprised of related bodies corporate or local government corporations. (5) A registration under this section— (a) is subject to— (i) a condition that the self‑insured employer must adopt and apply the service standards set out in Schedule 5 (but these standards do not, in themselves, give rise to substantive rights or liabilities (compared to rights or liabilities established or prescribed under other relevant provisions of this Act)); and (ii) a condition that the self‑insured employer must not exercise any power or discretion delegated to the self‑insured employer under this Act unreasonably; and (iii) such other terms and conditions as the Corporation determines from time to time or as are prescribed by the regulations; and (b) if the self‑insured status was conferred on the ground that the employer is an indemnified maritime employer—is subject to a condition limiting the effect of the conferral to the workers, or a specified class of the workers, to whom the relevant indemnity relates; and (c) if self‑insured status was conferred on a group of related bodies corporate—is subject to the condition that there is at no time a related body corporate to any member of the group that employs a worker or workers in employment to which this Act applies that is not a member of the group; and (d) is subject to a condition that the self‑insured employer will comply with any code of conduct for self‑insured employers determined by the Corporation from time to time and published in the Gazette; and (e) takes effect on a date fixed by the Corporation; and (f) subject to this section— (i) has effect for an initial period (not exceeding 3 years) determined by the Corporation; and (ii) may, on further application to the Corporation, be renewed from time to time for a further period (not exceeding 5 years) determined by the Corporation at the time of the renewal. (6) The Corporation may, at any time, on the application of 2 or more self‑insured employers, amend the registration of each self‑insured employer so as to form a group on the ground that they are now related bodies corporate. (7) The Corporation may, at any time, on application by a self‑insured employer or a group of self‑insured employers, amend the registration of the group in order to— (a) add another body corporate to the group (on the ground that the body corporate is now a related body corporate); or (b) remove a body corporate from the group (on the ground that the body corporate is no longer a related body corporate); or (c) amalgamate the registration of 2 or more groups (on the ground that all the bodies corporate are now related bodies corporate); or (d) divide the registration of a group into 2 or more new groups (on the ground that the bodies corporate have separated into 2 or more groups of related bodies corporate). (8) For the purposes of subsection (2)(b) and (7), a foreign company that is a holding company cannot be a member of a group (and, to the extent that is relevant, will be disregarded when determining the bodies corporate that will be related bodies corporate for the purposes of the grouping provisions of this section (including, if the Corporation thinks fit, so as to exclude also any subsidiary of such a holding company)). (9) The Corporation may revoke the registration of a self‑insured employer or group of self‑insured employers, or reduce the period of registration, if the employer, or a member of the group, (as the case requires) breaches or fails to comply with this Act or a term or condition of registration. (10) The Corporation may revoke the registration of a self‑insured employer under an agreement between the Corporation and the employer (which may include terms or conditions that the employer must comply with before the revocation can take effect). (11) In deciding whether to grant, renew, revoke, or reduce the period of registration as a self-insured employer or group of employers under this section, the Corporation may have regard to such matters as it considers relevant and will have regard to the following: (a) the number of employees employed by the employer or group; (b) whether the employer or group is, and is likely to continue to be, able to meet its liabilities; (c) the resources that the employer or group has for the purpose of administering claims under this Act; (d) the incidence and severity of work injuries arising from employment by the employer or employers; (e) the effect, or likely effect, of the working conditions under which workers are employed by the employer, or any of the employers, on the health and safety of those workers; (f) the record of the employer or employers in relation to the rehabilitation of injured workers and achieving their recovery and return to work; (g) the record of the employer or employers in providing suitable employment to workers who suffer work injuries; (h) the views of any industrial association that has, in the opinion of the Corporation, a proper interest in the matter, but once an employer or group has been registered as self-insured, the Corporation must not, in deciding whether to renew the registration, consider the effect of the registration on the Compensation Fund. (12) If employers are registered as a group of self‑insured employers, 1 of those employers nominated in the application for registration will, for the purposes of this Act, be treated as the employer of all workers employed by the various members of the group. (12a) The Corporation must publish, on a website determined by the Minister, the name of the employer nominated in any application for registration referred to in subsection (12) and that employer's phone number and address. (13) The Corporation may, on application by a group of self‑insured employers, accept the nomination of another member of the group as the relevant employer under subsection (12). (14) Despite subsection (12), the members of the group are jointly and severally liable to satisfy the liabilities under this Act of the member referred to in subsection (12). (15) In this section— foreign company has the same meaning as it has under the Corporations Act 2001 of the Commonwealth; holding company has the same meaning as it has under the Corporations Act 2001 of the Commonwealth; indemnified maritime employer means an employer that has the benefit of an indemnity granted by a member of the International Group of Protection and Indemnity Associations; related bodies corporate means— (a) in the case of corporations—bodies corporate that are related bodies corporate under section 50 of the Corporations Act 2001 of the Commonwealth; (b) in the case of any other kind of bodies corporate—bodies corporate that are associated entities under section 50AAA of the Corporations Act 2001 of the Commonwealth. 130—Crown and certain agencies to be self-insured employers (1) Subject to subsection (2), the Crown and any agency or instrumentality of the Crown will be taken to be registered as self‑insured employers. (2) The Governor may, by proclamation, declare that an agency or instrumentality of the Crown is not to be regarded as a self‑insured employer, and in that event the agency or instrumentality will not be regarded as a self‑insured employer. (3) The Governor may, by further proclamation, vary or revoke a proclamation under subsection (2). agency or instrumentality of the Crown includes any body, or body of a specified class, prescribed by regulation for the purposes of this definition. (5) A regulation for the purposes of subsection (4) may, if the regulation so provides, take effect from a day antecedent to the day on which it is made. 131—Applications for registration (1) An application for registration as an employer, a self‑insured employer or a group of self‑insured employers— (a) must be made in the designated manner and the designated form; and (b) must be accompanied by the prescribed information; and (c) in the case of an application for registration of a group of self-insured employers must nominate a member of the group as the employer who is, for the purposes of this Act, to be treated as the employer of all workers employed by the various members of the group. (2) An application for registration as a self‑insured employer or group of self‑insured employers must be accompanied by a fee fixed in accordance with the regulations. 132—Changes in details for registration An employer must, in prescribed circumstances and within a period prescribed by the regulations, provide to the Corporation in a designated manner and form information relating to a change in any details or information relevant to— (a) the registration of the employer; or (b) the activities or circumstances of the employer. 133—Ministerial appeal on decisions relating to self-insured employers (1) If the Corporation— (a) refuses the registration of an employer or group of employers as a self‑insured employer or group of self‑insured employers; or (b) grants or renews registration as a self-insured employer or group of self‑insured employers for a period of less than 3 years; or (c) reduces the period of registration of an employer or group of employers as a self‑insured employer or group of self‑insured employers; or (d) cancels the registration of an employer or group of employers as a self‑insured employer or group of self‑insured employers, the employer or employers may appeal to the Minister against that decision. (2) The appeal must be commenced within 1 month after the employer or employers receive notice of the Corporation's decision unless the Minister allows an extension of time for the appeal. (3) If an employer or a group of employers appeals to the Minister against a decision of the Corporation to refuse to renew, or to cancel, the registration of the employer or employers as a self‑insured employer or group of self‑insured employers, the Corporation may extend or renew the registration of the employer or employers for a period of up to 3 months (pending resolution of the appeal). (4) The Minister may (but is not obliged to) permit an appellant to appear personally or by representative before the Minister on an appeal. (5) The Minister has an absolute discretion to decide an appeal under this section as the Minister thinks appropriate. (6) If the Minister decides in favour of the appellant, the Minister must furnish the Corporation with a statement of the reasons for the decision. Division 2—Delegation to self-insured employers 134—Delegation to self-insured employers (1) Subject to this Act, the following powers and discretions of the Corporation, insofar as they are exercisable in relation to workers of a self‑insured employer, are delegated to the self‑insured employer: (a) the powers and discretions under the following sections: section 13 section 21 section 24 section 25 section 28(4) section 31 section 32 section 33 (but not section 33(12) or (15)) section 39 section 40 section 45 section 46 section 47 section 48 section 50(7) section 51 section 53 section 54 section 55(6) section 56 section 56A section 58 section 59 section 60 section 61 section 62 section 63 section 66 section 193 section 201; (b) any other prescribed powers and discretions. (2) Delegated powers and discretions referred to in subsection (1) will not be exercised by the Corporation in relation to the workers of the self‑insured employer. (3) Subject to this section, the Corporation must not overrule or interfere with a decision of a self‑insured employer made in the exercise of delegated powers or discretions. (4) A decision of a self-insured employer made pursuant to a power or discretion delegated under subsection (1) will have the same force and effect as a decision of the Corporation and will be subject to review and appeal in the same way as a decision of the Corporation. (5) A reference to the Corporation in the provisions of this Act referred to in subsection (1) will, in relation to any matter over which a self-insured employer has delegated powers or discretions, be construed as a reference to that self-insured employer. (6) If the Corporation would, but for this section, be required under a provision of this Act referred to in subsection (1) to take any action or do any thing in relation to a worker of a self‑insured employer— (a) responsibility for taking the action or doing the thing rests with the self‑insured employer; and (b) any cost incurred in connection with taking the action or doing the thing is to be borne by the self‑insured employer. (7) If a self‑insured employer exercises a power or discretion delegated under subsection (1) unreasonably, the Corporation may withdraw (in whole or in part) the delegation effected by subsection (1). (8) If an employer ceases to be registered as a self‑insured employer under this Act, the delegation to the employer under this section will, if the Corporation so determines, continue to such extent as the Corporation thinks fit in relation to injuries that occurred before that cessation (and any act or omission of the employer within the scope of the delegation will be taken for the purposes of this Act to be the act or omission of a self‑insured employer). Division 3—Compensation Fund 135—Compensation Fund (1) The Compensation Fund continues in existence and will continue to be maintained by the Corporation. (2) The Compensation Fund will consist of— (a) amounts received from the imposition of premiums, supplementary payments or fees under this Part; and (b) any income and accretions produced by the investment of money from the Fund; and (c) any money advanced to the Corporation for the purposes of the Fund; and (d) other money received by the Corporation under this Act or in the administration of this Act; and (e) to the extent provided by regulation—money received by the Corporation under, or in the administration of, another Act. (3) The Compensation Fund will be applied towards— (a) the payments of compensation that the Corporation is liable to make under this Act; and (b) the payments of damages for which the Corporation is liable to make on account of indemnifying employers as their insurer under this Act (whether under Part 5 or otherwise); and (c) any payment that the Corporation is required to make to a self‑insured employer under section 64; and (d) the costs incurred by the Corporation in performing its functions or discharging any liability under this Act; and (e) any costs incurred by the Minister or the Crown if a decision or process of the Minister under section 133 becomes the subject of judicial proceedings; and (f) a contribution towards the system of dispute resolution under this Act (including the costs associated with independent medical advisers) determined by the Minister from time to time after consultation with the Treasurer and the Corporation; and (g) the costs incurred by the Ombudsman in carrying out the Ombudsman's functions under this Act; and (h) a contribution towards advocacy services for the benefit of injured workers determined by the Minister from time to time after consultation with the Corporation; and (i) any costs to be paid out of the Fund under another provision of this Act (including any amounts to be paid out of the Return to Work Facilitation Fund under Part 10); and (j) to the extent provided by regulation—the costs incurred by the Corporation in carrying out its functions under another Act; and (k) any payment that the Corporation is required to make under section 27A of the Return to Work Corporation of South Australia Act 1994; and (l) any payment that the Corporation is required to make under the Work Health and Safety Act 2012. (4) The Corporation may invest money that is not immediately required for the purposes of the Compensation Fund as the Corporation thinks fit. (5) Subject to subsection (6), in deciding how to invest funds that are available for investment, the Corporation must endeavour to achieve the highest possible rates of return. (6) The Corporation is not required to comply with subsection (5) if the board unanimously decides, in relation to certain funds, to invest those funds at a lesser rate of return but so as to promote the economy of the State. Division 4—Premiums 136—Interpretation class of industry includes a subclass; remuneration includes payments made to or for the benefit of a worker which by the determination of the Corporation constitute remuneration but does not include payments determined by the Corporation not to constitute remuneration. 137—Average premium rate (1) Subject to subsection (2), the Corporation must, in setting premiums under this Division in relation to a financial year, seek to achieve an average premium rate that does not exceed 2%. (2) If the Corporation determines that it will be unable to achieve the rate referred to in subsection (1) in relation to a particular financial year, the Corporation must furnish a report to the Minister that— (a) sets out the reasons for not being able to achieve that rate; and (b) provides information about— (i) the rate that is to apply in relation to that financial year; and (ii) the Corporation's preliminary assessment of its ability to achieve the rate referred to in subsection (1) in the next financial year. (3) The Minister must cause a copy of a report under subsection (2) to be laid before both Houses of Parliament within 6 sitting days after receiving the report. Subdivision 2—Premiums (terms and conditions) 138—Premiums (terms and conditions) (1) The Corporation may, from time to time, after consultation with the Minister, publish in the Gazette a set of terms and conditions that will apply in relation to the calculation, imposition and payment of premiums for the purposes of this Act (and these terms and conditions will be referred to as RTWSA premium provisions). (2) The Corporation must ensure that RTWSA premium provisions operate on the basis that the costs of all claims made by an employer's workers that are relevant to the RTWSA premium provisions in force at the time (including claims in respect of damages but not including claims in respect of unrepresentative injuries) are taken into account in relation to the calculation of premiums. (3) RTWSA premium provisions may— (a) apply differently according to— (i) categories of employers; and (ii) different factors of a specified kind; and (b) authorise any matter to be determined, applied or regulated by a specified person or body. (4) Without limiting any other provision, RTWSA premium provisions may specify various principles, weights, adjustments, caps, assumptions or exclusions that will apply in relation to the constitution or determination of remuneration or the costs of claims. (5) RTWSA premium provisions will not apply to— (a) a self‑insured employer; or (b) an employer who is exempt from the requirement to be registered under Division 1. Subdivision 3—Premiums (general principles) 139—Liability to pay premiums (1) Subject to this Part, an employer will be liable to pay, in relation to each period specified by the RTWSA premium provisions or a RTWSA premium order that applies in relation to the employer, a premium or premiums in accordance with the requirements of this Act. (2) An employer— (a) who is a self‑insured employer; or (b) who is exempt from the requirement to be registered under Division 1, is not required to pay a premium under this Division. (3) A person who ceases to be an employer may be entitled to a partial refund of any premium that has been paid calculated in accordance with any relevant provision of the RTWSA premium provisions or a RTWSA premium order that applies in relation to the employer. (4) An employer who is in breach of the requirement to be registered under this Act will, in addition to any other penalty, be liable to a fine fixed by the Corporation not exceeding 3 times the amount of premium that would have been payable under this Act had the employer been registered as required. (5) The Corporation may for any proper reason remit a fine imposed under subsection (4) wholly or in part. (6) The imposition of a fine under subsection (4) does not satisfy or affect any liability or requirement to pay any premium under this Act. (7) Nothing in this section affects the adjustment of a premium or the imposition of a fine under another provision of this Act. 140—Employer categories (1) Subject to subsection (2), the Corporation may from time to time, by notice in the Gazette, divide employers into various categories. (2) Despite a notice applying under subsection (1), the Corporation may, if it considers it appropriate to do so and after applying criteria or factors published as part of the RTWSA premium provisions, assign a particular employer to a category that is different to the category that would otherwise apply under subsection (1). 141—Classes of industry (1) The Corporation may, for the purposes of the calculation of premiums, divide the industries carried on in the State into various classes. (2) The Corporation may determine any question as to the class or classes of industry in which an employer employs workers. (3) In determining the class or classes of industry in which an employer employs workers the following provisions will be applied: (a) if the employer employs a worker in 2 or more classes of industry— (i) the worker will, subject to any determination by the Corporation to the contrary, be treated as if solely employed in the class of industry in which he or she is predominantly employed; and (ii) if it is not possible to determine which is the predominant class, the worker will be treated as if solely employed in a class of industry determined by the Corporation; (b) if the employer employs workers in different classes of industry all workers employed by the employer will, if the Corporation so determines, be treated as engaged in the predominant class of industry; (c) if the employer employs workers at 2 or more workplaces, all workers employed at a particular workplace will, if the Corporation so determines, be treated as engaged in the predominant class of industry conducted at that workplace; (d) if the employer employs workers in different classes of industry the Corporation may for the purposes of industry classification at a workplace treat the workers as engaged in 2 or more classes of industry; (e) if the employer employs workers at a workplace for the purpose of supporting a predominant class of industry carried on at 1 or more other workplaces at which the employer employs workers, that predominant class of industry will, if the Corporation so determines, apply in relation to the first‑mentioned workplace; (f) in determining a predominant class of industry (if relevant), the Corporation will have regard to— (i) the importance within the employer's total operations of each class of industry in which workers are employed; and (ii) any other factor determined to be relevant by the Corporation. (4) The Corporation may, as it thinks fit, review and revise a determination previously made under or for the purposes of this section. (5) A revision may be made under subsection (4) at any time (including in respect of a period that is underway). 142—Industry rates and base premiums (1) The Corporation must, in relation to each class of industry, fix a rate (expressed as a percentage and to be called the industry premium rate) that is to be applied for the purposes of determining base premiums under subsection (4). (2) The rates under subsection (1)— (a) must be fixed by the Corporation by notice in the Gazette; and (b) may be varied by the Corporation by subsequent notice in the Gazette. (3) In fixing the percentage applicable to a particular class of industry the Corporation must apply any criteria or principles specified by the regulations. (4) A base premium under this Act, in its application to a particular industry, is determined as follows: BP is the base premium remuneration is the remuneration payable by an employer to workers employed in the particular industry industry premium rate is the industry premium rate for the relevant class of industry. Subdivision 4—Premiums (calculation and application) 143—Premium orders (1) A premium payable by an employer in relation to a particular period (other than an employer who is not liable to pay a premium under this Division) will be— (a) determined in accordance with a RTWSA premium order under this section; or (b) to the extent that a RTWSA premium order does not apply to the employer—the aggregate base premiums applying to that employer in respect of all classes of industry in which the employer employs workers (subject to any adjustments or requirements that apply in the circumstances). (2) For the purposes of subsection (1)(a), the Corporation may, after consultation with the Minister and applying any principle specified by the Minister for the purposes of this section, fix the manner in which a premium payable by an employer (or a person who proposes to become an employer) will be calculated. (3) The Corporation must, for the purposes of subsection (2), publish an order (or orders) in the Gazette (and any such order will be referred to as a RTWSA premium order). (4) A RTWSA premium order will take effect from the commencement of a financial year specified by the order (and will then apply, including in relation to a succeeding financial year, until superseded by another RTWSA premium order). (5) The Corporation must ensure that a RTWSA premium order operates on the basis that the costs of all claims made by an employer's workers in the relevant period (including claims in respect of damages but not including claims in respect of unrepresentative injuries) are taken into account in relation to the determination of the premium payable by the employer. (6) A RTWSA premium order may— (a) apply generally or be limited in its application by reference to specified factors or exceptions; and (b) apply differently according to— (i) categories of employers; and (ii) different factors of a specified kind; and (c) authorise any matter to be determined, applied or regulated by a specified person or body, or may do any combination of these things. (7) Without limiting a preceding subsection, a RTWSA premium order may— (a) apply any principle relevant to the claims experience of a particular category or class of employer, or the size of an employer (after applying such principles or assumptions as the Corporation thinks fit); and (b) fix and apply various principles, weights, adjustments, caps, limits (including limits on the reduction of premiums), assumptions or exclusions according to specified factors; and (c) without limiting any other provision, specify any adjustment or assumption relating to the remuneration paid to workers over a particular period (including a period into the future); and (d) make provision with respect to liabilities for damages under Part 5; and (e) allow employers who satisfy any specified criteria, on application and at the discretion of the Corporation, to pay a premium determined by the Corporation according to an alternative set of principles— (i) specified in the order; or (ii) specified in another RTWSA premium order that applies in the circumstances; or (iii) agreed between the Corporation and the employer; and (f) require that employers of a specified class must provide a deposit, bond or guarantee, or some other form of security, specified in the order; and (g) make any other provision or impose any other requirement prescribed by the regulations. (8) Subject to any remission or reduction of premium granted by the Corporation, where— (a) the amount of premium payable by an employer in respect of a designated period would, apart from this subsection, be less than the designated minimum premium; or (b) an employer is registered but no premium would, apart from this subsection, be payable by the employer for a designated period, the premium payable by the employer for the designated period is the designated minimum premium. (9) For the purposes of subsection (8), the Corporation may, from time to time, as part of the RTWSA premium provisions, fix— (a) the designated period; and (b) the designated minimum premium. (10) The Corporation may, if it considers that there is an error in a RTWSA premium order, after consultation with the Minister, amend the RTWSA premium order by notice in the Gazette. (11) A notice under subsection (10) may, if the notice so provides, take effect from a date that is earlier than its date of publication (being on or after the date on which the relevant RTWSA premium order took effect). 144—Premium stages (1) A premium in relation to a particular period (being a period determined by the Corporation) may be constituted by— (a) an initial premium calculated on the basis of estimates and assumptions made at, or in relation to, the beginning of the period after applying any principles specified by the Corporation in the RTWSA premium provisions or in a RTWSA premium order; (b) an adjusted premium at any time during the period based on applying any principles or requirements specified by the Corporation in the RTWSA premium provisions or in a RTWSA premium order; (c) a hindsight premium calculated on the basis of actual amounts and information known or determined by the Corporation at the end of the period after applying any principles or requirements specified by the Corporation in the RTWSA premium provisions or in a RTWSA premium order. (2) Subject to this section, an initial premium will be payable by a date specified by the Corporation for the purposes of this subsection. (3) The Corporation may adjust a premium at any time during the relevant period and any amount that becomes due on account of that adjustment (the adjusted premium) will, subject to this section, be payable by a date specified by the Corporation for the purposes of this subsection. (4) A hindsight premium will be payable after the end of the relevant period by a date specified by the Corporation for the purposes of this subsection (unless a hindsight premium does not need to be paid). (5) If the Corporation so allows, an employer may elect to pay an initial premium or an adjusted premium by instalments, at such times and of such amounts as the Corporation may determine. (6) Subject to this Act, if the initial premium, and an adjusted premium (if any), paid by an employer in relation to a particular period exceed the employer's liability to pay premium for that period, the Corporation may at the Corporation's discretion— (a) refund the difference to the employer; or (b) set off the difference against existing or future liabilities of the employer to make payments of premium under this Part. (7) The Corporation may grant discounts or other incentives in order to encourage the payment of any premium in advance. (8) The Corporation may, in prescribed circumstances, remit any premium payable by an employer under this section wholly or in part. (9) This section applies subject to— (a) any alternative arrangements agreed between the Corporation and an employer as part of an alternative set of principles applied under section 143(7); or (b) any alternative requirements specified by the Corporation (by notice to a particular employer or by notice in the Gazette); or (c) without limiting paragraph (a) or (b), any alternative arrangements agreed between the Corporation and the employer that allow the employer to pay any premium on aggregate remuneration paid during a preceding period and after taking into account any other matter or factor specified by the Corporation for the purposes of this paragraph. (10) A notice under subsection (9)— (a) may be varied by the Corporation from time to time by further notice; and (b) will have effect according to its terms. 145—Grouping provisions (1) For the purposes of this section, 2 or more employers will, if the Corporation so determines, constitute a group if— (a) they are capable of being treated as a member of a group under the Payroll Tax Act 2009; or (b) they are related in some other way. (2) Where 2 or more employers constitute a group— (a) unless the Corporation otherwise determines, each employer in the group will be liable to pay premiums in accordance with a RTWSA premium order under this Division (rather than on the basis of aggregate base premiums); and (b) the Corporation may apply any claims experience, rating or other principle to all members of the group on a combined basis (rather than on an individual basis) in accordance with the provisions of a RTWSA premium order; and (c) the Corporation may aggregate the employers in such manner (in any way or for such other purposes) as the Corporation thinks fit under a RTWSA premium order (including by treating 1 employer within the group as if the employer were the employer of all workers employed by the members of the group or by rating them together or according to a common factor). (3) Despite being grouped, each employer will be taken to be subject to the relevant RTWSA premium provisions in its own right (but with premiums being aggregated or divided according to principles specified in a RTWSA premium order). (4) The employers in a group are jointly and severally liable for the payment of premiums attributable to the group. (5) This section applies subject to any alternative arrangements agreed between the Corporation and the members of the group of employers as part of an alternative set of principles applied under section 143(7)(e). (6) The Corporation may, if it is satisfied that 2 or more employers who should have been grouped under this section have not been so grouped on account of false or misleading information, or insufficient or defective information, provided to the Corporation— (a) make any determination or redetermination, and impose any premium, on a retrospective basis; and (b) impose on each employer a fine (not exceeding an amount calculated under the regulations) fixed by the Corporation. (7) The Corporation may for any proper reason remit a fine imposed under subsection (6)(b) wholly or in part. Division 5—Self-insured employers—fees 146—Self-insured employers—fees (1) A self‑insured employer is liable to pay a fee to the Corporation under this section. (2) The fee payable by a self‑insured employer will be a percentage of the base premium that would have been payable by the employer if the employer were not registered as a self‑insured employer and liable to pay a base premium under this Part and will be fixed by the Corporation with a view to raising from self‑insured employers— (a) a fair contribution towards the administrative expenditure of the Corporation; and (b) a fair contribution towards the cost of recovery and return to work funding; and (c) a fair contribution towards the costs of the system of dispute resolution established by this Act (including the costs associated with independent medical assessors); and (d) a fair contribution towards the costs associated with the operation of Part 8; and (e) a fair contribution towards actual and prospective liabilities of the Corporation arising from the insolvency of employers and the other liabilities of the Corporation as an insurer of last resort. (3) If the Corporation is satisfied that there are good reasons for differentiating between different self‑insured employers or classes of self‑insured employers, the percentage on which the fee for self‑insured employers is based may vary from self‑insured employer to self‑insured employer or from class to class. (4) If the measures taken by a self‑insured employer— (a) to reduce the incidence of work related traumas and injuries; and (b) to provide for the recovery or return to work of workers who have suffered compensable injuries; and (c) to provide for the administration of claims, conform to or exceed standards determined by the Corporation for the purposes of this subsection, the Corporation may grant to the self‑insured employer such remission of the fee that would otherwise be payable by the self‑insured employer as the Corporation thinks fit. (5) A fee payable under this section must be paid by a date specified by the Corporation. Division 6—Remissions and supplementary payments 147—Remissions and supplementary payments (1) Subject to this section, the Corporation may, in relation to a particular employer, after having regard to 1 or more of the matters specified under subsection (2) (being a matter that the Corporation determines to be appropriate and relevant)— (a) grant the employer a remission of part of a premium or fee that would otherwise be payable by the employer; or (b) impose a supplementary payment on the employer (to be paid in addition to the premiums or fees payable by the employer under this Part). (2) The following matters are specified for the purposes of subsection (1): (a) the adequacy or inadequacy of measures taken by the employer to reduce the incidence of work related traumas and injuries; (b) the incidence or costs of claims for work injuries suffered by the employer's workers; (c) the recovery and return to work facilities or services for injured workers provided by the employer; (d) the absence or inadequacy of recovery and return to work facilities or services provided by the employer; (e) the employer's practices and procedures in connection with the appointment and work of a return to work co‑ordinator under Part 3 (including with respect to compliance with any relevant guidelines published by the Corporation for the purposes of section 26); (f) the fact that the employer has not been paying a worker who suffers a work injury the wage to which the worker is entitled under any law (including a law of the Commonwealth) or under any award or industrial agreement; (g) the employer's practices as to the retention, employment or re‑employment of injured workers (and, in particular, any failure on the employer's part to provide, in accordance with this Act, employment to a worker who has suffered a work injury in the employer's employment or any breach of this Act that is constituted by the employer terminating a worker's employment with the employer); (h) any other matter (whether similar or dissimilar to those referred to above) that the Corporation determines to be appropriate and relevant. (3) The following provisions apply in connection with subsections (1) and (2): (a) a reference to an employer extends to another employer who is linked to the employer through a transfer of business; (b) the matters referred to in paragraphs (a) to (g) (inclusive) of subsection (2) are not intended to establish any pattern or principle that must be applied by the Corporation under paragraph (h) of that subsection; (c) if the Corporation imposes a supplementary payment, the Corporation may require the employer to observe conditions stipulated by the Corporation in a written notice to the employer and if an employer fails to comply with such a condition then the Corporation may impose on that employer a further supplementary payment; (d) the Corporation may establish return to work programs for injured workers on terms under which an employer who participates in the program by providing employment for such workers and complying with other conditions of the scheme determined is entitled to a remission of premium that would otherwise be payable by the employer on a basis set out in the scheme. (4) The Corporation may, for any proper reason— (a) adjust or revoke a remission of any premium or fee granted, or a supplementary payment imposed, under this section; or (b) vary or revoke a condition imposed under this section. (5) A remission or supplementary payment will be provided or payable in accordance with a scheme approved by the Minister for the purposes of this section. Division 7—Administration of premiums/fees scheme 148—Interpretation statutory payment means any of the following under this Part: (a) a premium; (b) a fee; (c) a supplementary payment. 149—Provision of information (initial calculations) (1) Subject to this Division, an employer must, by a date in each year specified by the Corporation (which may be specified on an individual or class basis), provide to the Corporation a return in the designated manner and form that sets out the information required by the Corporation (by notice to a particular employer or by notice in the Gazette) for the purposes of the calculation or determination of any statutory payment under this Part. (2) The information required under subsection (1) may include information in the form of estimates made according to principles specified by the Corporation. (3) The Corporation may (by notice to a particular employer or by notice in the Gazette)— (a) specify an estimate or estimates that will apply instead of an estimate specified by an employer under subsection (2); (b) require that any information provided under this section be verified by statutory declaration. (4) An estimate specified under subsection (3)(a) may apply, according to a determination of the Corporation— (a) despite the provision of an estimate by the employer; or (b) so as to relieve the employer from the requirement to provide an estimate under subsection (2). (5) If the Corporation specifies an estimate under subsection (3)(a), the amount of the estimate will be used for the purposes of the calculation of any relevant statutory payment under this Part. (6) The Corporation may, from time to time as the Corporation thinks fit, vary or revoke a notice under subsection (3), or make a new specification or impose a new requirement under subsection (3). 150—Provision of information (on‑going requirements) (1) The Corporation may, from time to time, require an employer to provide to the Corporation in a designated manner and form information (including information in the form of estimates) specified by the Corporation— (a) relating to a period specified by the Corporation; or (b) relating to any matter specified by the Corporation; or (c) on the occurrence of any event specified by the Corporation. (2) The Corporation may require that any information provided under this section be verified by statutory declaration. (3) The Corporation may specify an estimate or estimates, or make any determination, that will apply instead of an estimate or any information specified by an employer under subsection (1) (and any such estimate or determination of the Corporation may apply according to its terms). (4) Information required under this section must be provided to the Corporation within a period determined by the Corporation. (5) A requirement under this section may be imposed— (a) under any RTWSA premium provisions or by a RTWSA premium order; or (b) by notice to a particular employer or by notice in the Gazette. 151—Revised estimates or determinations (1) The Corporation may, in addition to the preceding sections of this Division, in its absolute discretion— (a) review and revise an estimate or determination previously made under or for the purposes of this Division; or (b) correct an error or revise an assessment previously made under or for the purposes of this Division. (2) In acting under subsection (1), the Corporation may have regard to any matter considered to be relevant by the Corporation. 152—Further adjustments (1) If the Corporation considers that a statutory payment payable by an employer should be adjusted— (a) because of a change in— (i) the category to which the employer belongs; or (ii) the class of industry or industries in which the employer employs workers; or (iii) the workplace or workplaces at which the employer employs workers; or (b) because of the specification of an estimate or the making of a determination under section 149(3); or (c) because of information provided under section 150; or (d) because of the outcome of a review under section 151; or (e) because of any other circumstance prescribed by the regulations, the Corporation may issue to the employer a notice of adjustment of the statutory payment. (2) If an additional amount is payable under a notice of adjustment under subsection (1), the additional amount is payable in accordance with a determination of the Corporation (and may be recovered as an unpaid statutory payment in a case of default). (3) If an excess amount has been paid by the employer on account of a notice of adjustment under subsection (1), the Corporation may at the Corporation's discretion— (a) refund the excess to the employer; or (b) set off the excess against existing or future liabilities of the employer for statutory payments under this Part. (4) An adjustment may be made under this section at any time (including in respect of any period that has been completed or expired or is still underway). (5) Nothing in this section affects the adjustment of a statutory payment under another provision of this Act. 153—Deferred payment (1) The Corporation may, on application by an employer, defer the payment of a statutory payment by the employer if satisfied that— (a) the employer is in financial difficulties; but (b) the employer has a reasonable prospect of overcoming the financial difficulties and the deferment would assist materially in overcoming those difficulties. (2) A deferment may be given under this section on conditions that the Corporation considers appropriate having regard to the objects of this Act. (3) The Corporation may, by written notice to the employer, cancel a deferment under this section. (4) If a deferment is cancelled, the employer must pay to the Corporation the amount covered by the deferment as required by the notice of cancellation. (5) Nothing in this section affects the ability of the Corporation to allow an employer to pay a statutory payment by instalments. 154—Recovery on default (1) If an employer— (a) fails or neglects to furnish a return when required by or under this Act; or (b) furnishes a return that the Corporation has reasonable grounds to believe to be defective in any respect, the Corporation may make an assessment of any statutory payment payable by the employer on the basis of information that has come into the possession of the Corporation and on the basis of estimates made by the Corporation (or both). (2) If an employer fails to pay a statutory payment, or the full amount of a statutory payment, as required under this Act, the Corporation may make an assessment of the amount payable by the employer (including on the basis of estimates made by the Corporation). (3) The Corporation may, as part of an assessment under subsection (1) or (2)— (a) impose on the employer a fine of an amount (not exceeding 3 times the amount assessed) fixed by the Corporation; and (b) impose penalty interest at the prescribed rate (charged from the date of the original default). (4) The Corporation may for any proper reason— (a) remit a fine or penalty interest imposed under subsection (3) wholly or in part; or (b) allow a fine or penalty interest to be paid in instalments. (5) An employer to whom a notice of an assessment, a fine or penalty interest under this section is given must pay the amount of the assessment, fine or penalty interest within the time allowed in the notice. (6) A fine under this section is in addition to a fine payable under section 139. 155—Penalty for late payment (1) If an employer fails to pay a statutory payment as and when required by or under this Act— (a) the amount in arrears will, unless the Corporation determines otherwise, be increased by penalty interest at the prescribed rate; and (b) the Corporation may impose on the employer a fine of an amount (not exceeding 3 times the amount assessed) fixed by the Corporation (unless a fine has been imposed under section 154(3) on account of a failure to make a statutory payment). (2) Subsection (1) does not apply if— (a) the employer has not, within the period of 12 months immediately before the date on which the statutory payment was required to be paid, been in default for failing to pay a previous statutory payment in accordance with the requirements of this Act; and (b) the employer pays the statutory payment within 14 days after the day on which the statutory payment was required to be paid under this Act. (3) The Corporation may for any proper reason— (a) remit penalty interest or a fine imposed under subsection (1) wholly or in part; or (b) allow penalty interest or a fine to be paid in instalments. (4) An employer to whom notice of an assessment of penalty interest or a fine under this section is given must pay the penalty interest or fine within the time allowed in the notice. 156—Exercise of adjustment powers The Corporation may exercise its powers under this Part more than once in relation to any particular period and regardless of whether or not— (a) any statutory payment has been fixed, demanded or paid; or (b) a period to which any determination or adjustment may apply has been completed or expired; or (c) the Corporation has already reviewed or adjusted any estimate, liability or payment under this Part; or (d) any circumstances have arisen that would, but for this section, stop the Corporation from conducting a review, or making a determination or adjustment. 157—Review (1) If an employer considers that a decision of the Corporation as to— (a) the estimate of remuneration that is to be used for the calculation of a statutory payment; or (b) the fixing or assessment of a statutory payment; or (c) the imposition of penalty interest or a fine; or (d) the imposition or variation of a condition of a kind that may lead to the remission or imposition of a supplementary payment, is unreasonable, the board must, on application by the employer, review the decision. (2) An application for review does not suspend a liability to pay a statutory payment, penalty interest or a fine. (3) The review will be conducted, in accordance with procedures determined by the board, by the board itself, or by a committee or person to whom the board has delegated its powers of review under this section, and the board has an absolute discretion as to whether it will permit the employer or a representative of the employer to be heard orally on the review. (4) On review, the board may— (a) alter an estimate of remuneration; (b) alter a statutory payment or an assessment; (c) quash or reduce penalty interest or a fine; (d) direct the repayment of amounts overpaid; (e) quash or vary a condition imposed by the Corporation. (5) An application under this section for review of a decision of the Corporation— (a) must, if the decision relates to a class of employers, be made within 4 months after notice of the decision was given; or (b) must, if the decision relates to an individual employer, be made within 2 months after the employer was given notice of the decision, unless the board (or its delegate) allows an extension of time for making the application. 158—Payments to be made to Corporation Any statutory payment, penalty interest or fine (other than a fine for an offence) under this Part will be payable to the Corporation (and may be recovered by the Corporation as a debt in a court of competent jurisdiction). 159—GST (1) A statutory payment under this Part is subject to any GST payable under A New Tax System (Goods and Services Tax) Act 1999 (Commonwealth) and any such GST is additionally payable by an employer. (2) Subsection (1) does not extend to a fine or any penalty interest imposed under this Part. 160—Transfer of business (1) In a case involving any transfer of business, the Corporation may, as it thinks fit, apply any claims experience (whether under this Act or at common law) or other factor applying with respect to the business before the transfer to the employer who takes over the business on account of the transfer. (2) For the purposes of subsection (1), a reference to a business includes a reference to any form of undertaking. (3) Without limiting subsections (1) and (2), a transfer of business between 2 employers will be taken to occur if there is a connection between the 2 employers under section 311 of the Fair Work Act 2009 of the Commonwealth. 161—Reasonable mistake about application of Act (1) Despite any other provision of this Part, if the Corporation is satisfied that the reason for an employer failing to pay the correct amount of a statutory payment is that the employer believed on reasonable grounds that the employer would not be required to pay a statutory payment in respect of a particular worker because that worker's employment was not connected with this State by virtue of the operation of section 10, the employer is not liable to pay a fine or penalty interest on account of that particular failure. (2) However, if the employer's belief on reasonable grounds under subsection (1) was that under section 10 the particular worker's employment was connected with another State, subsection (1) does not apply unless at the time of the relevant failure the employer had workers compensation cover in respect of the worker under the law of that other State. State includes a Territory; workers compensation cover means insurance or registration under the law of a State in respect of liability for statutory workers compensation under that law. Division 8—Miscellaneous 162—Separate accounts The Corporation must, in a manner and form determined by the Corporation, maintain a separate account for each employer in which the Corporation records— (a) the premiums, fees and supplementary payments charged to the employer; and (b) the amounts paid by an employer; and (c) the costs related to claims (whether under this Act or at common law) arising from employment by the employer, distinguishing the costs related to claims for unrepresentative injuries from the other claims; and (d) all other costs attributable to the employer; and (e) any other matter that the Corporation thinks fit. 163—Liability to keep accounts (1) For the purpose of completing returns in accordance with this Part, an employer must keep— (a) an accurate account of all remuneration paid or payable to the workers of the employer; (b) such other information as may be required by the Corporation. (2) If an employer employs workers in more than 1 class of industry, the Corporation may require the employer to keep an account and other information under subsection (1) in respect of each separate class. (3) Any accounts and other information required to be kept under this section must be kept within the State and in writing in the English language or so as to be readily accessible and convertible into writing in the English language. (4) This section does not apply so as to require the retention of accounts or other information beyond 7 years or such lesser period as the Corporation may determine in a particular case from the end of the period to which the accounts or other information relates. 164—Person ceasing to be an employer (1) If a registered employer ceases to be an employer who is required to be registered under this Part, the person must, within 14 days of ceasing to be such an employer— (a) give written notice in a manner and form approved by the Corporation; and (b) furnish the Corporation, in a manner and form approved by the Corporation, with such information as the Corporation may require. (2) The Corporation may cancel the registration of an employer if it is satisfied that the person has ceased to be an employer who is required to be registered under this Part. (3) The cancellation of registration does not affect any liability that arose before the date of cancellation. 165—Certificate of registration (1) The Corporation must, on the application of an employer who is registered under this Act, issue a certificate (a certificate of registration) with respect to— (a) the registration of the employer under this Act; and (b) the employer's compliance with any requirement to pay premiums under this Part. (2) A certificate of registration will be in a designated form and will contain information determined by the Corporation. (3) An employer who is registered under this Act must, within 5 business days of a request to do so by a person authorised under this section to make the request, produce a current certificate of registration for inspection by the person. Maximum penalty: $1 000. (4) An employer does not commit an offence against subsection (3) if the employer satisfies the court that the employer took reasonable steps to obtain the relevant certificate within 5 business days of the request for production but was unsuccessful. (5) A person who fraudulently alters a certificate of registration issued under this section is guilty of an offence. Maximum penalty: $25 000. (6) An employer to whom a certificate of registration is issued under this section must notify the Corporation within 5 business days after it is issued if the certificate contains an error as to the information set out in the certificate in relation to the employer. (7) A certificate of registration issued under this section is evidence of the matters that it certifies. (8) The following persons are authorised to request an employer to produce the employer's current certificate of registration: (a) any person who has, in the course of or for the purposes of the person's trade or business, contracted with the employer for the employer to carry out the whole or part of any work associated with that trade or business, or who proposes to enter into such a contract; (b) an authorised officer; (c) an officer of an industrial association; (d) a person authorised by the Corporation in writing for the purposes of this section. 166—Insurance of registered employers against other liabilities (1) An employer who is registered under this Act, and any employer who is not required to be registered because of an exemption under the regulations, is insured by the Corporation, subject to terms and conditions prescribed by regulation, against any liability that may arise apart from this Act in respect of a work injury arising from employment (being employment to which this Act applies) by the employer. (2) Where an employer participates in the provision of recovery/return to work services or a recovery/return to work plan under this Act, and in consequence of that participation provides work for a person who is not a worker employed by that employer, that person will be taken to be in the employment of the employer for the purposes of subsection (1). (3) The insurance provided by subsection (1) does not extend to a self‑insured employer except in relation to persons of the class referred to in subsection (2). (4) The insurance provided by subsection (1) does not extend to any liability excluded by the regulations. 167—Corporation as insurer of last resort (1) If a self‑insured employer has ceased to be registered as a self‑insured employer under this Act, the Corporation may, in its discretion, undertake, in whole or part, liabilities related to work injuries arising from employment (including such injuries for which the employer is liable at common law under this Act) during the period of that registration. (2) The Corporation must undertake the liabilities of a former self‑insured employer under subsection (1) if the employer— (a) becomes insolvent; or (b) ceases to carry on business in the State and fails to make provision that the Corporation considers adequate for dealing with claims, and meeting liabilities and responsibilities related to work injuries, during the period of the employer's registration as a self‑insured employer. (3) The Corporation may recover the amount of liabilities undertaken by the Corporation under this section as a debt due to the Corporation from the employer (and, if the employer is being wound up, a claim for the relevant amount may be made in the winding up). (4) If a claim is made under subsection (3) for an amount representing liabilities that have not fallen due, or have not been ascertained, as at the date of the claim, the liabilities will be estimated and capitalised in accordance with principles stated, or referred to, in the regulations.