13Returns by employers

13 Returns by employers

(1) An employer shall, within 14 days after the end of each month of the year, furnish to the Commissioner a return, in accordance with a form approved by the Commissioner, of:

(a) the man‑hours of employment by him in respect of class A waterside workers during each pay period ending in that month;

(b) the man‑hours of employment by him in respect of class B waterside workers during each pay period ending in that month; and

(c) the man‑hours of employment by him in respect of class C waterside workers during each pay period ending in that month;

together with such particulars as are specified in the form. (2) Subsection (1) does not apply in relation to employment in respect of which the charge is not payable by virtue of section 11A or in relation to employment in respect of which the charge has ceased to be imposed by reason of the operation of section 4 of the Stevedoring Industry Charge Act 1947.