Part 11MISCELLANEOUS

PART 11—MISCELLANEOUS Judicial notice of signature 96. All courts and tribunals, and all judges and persons acting judicially or authorised by law or consent of parties to hear, receive and examine evidence, are to take judicial notice of the signature of a person who holds or has held the office of Commissioner, Second Commissioner or Deputy Commissioner. Evidence 97. (1) The mere production of: (a) a notice of assessment; or (b) a document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a notice of assessment; is conclusive evidence of the due making of the assessment and, except in proceedings under Part 7 on a review or appeal relating to the assessment, that the amounts and all of the particulars of the assessment are correct. (2) The mere production of a document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a document issued or given by the Commissioner, a Second Commissioner or a Deputy Commissioner is prima facie evidence that the second-mentioned document was so issued or given. (3) The mere production of a document signed by the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of, or an extract from, a training guarantee statement or a notice of assessment is evidence of the matter set out in the document to the same extent as the original statement or notice, as the case may be, would be if it were produced. (4) The mere production of a certificate signed by the Commissioner, a Second Commissioner or a Deputy Commissioner certifying that a sum specified in the certificate was, on the day of the certificate, due and payable by a person in relation to an amount of training guarantee charge or by way of penalty under section 75 or Part 9, is prima facie evidence of the matters stated in the certificate. (5) A training guarantee statement purporting to be made or signed by or on behalf of an employer is prima facie evidence that the statement was made by the employer or with the employer’s authority. Access to premises etc. 98. (1) For the purposes of this Act, an authorised officer: (a) may, at any reasonable time, enter and remain on any land or premises; and (b) is entitled to full and free access at any reasonable time to all documents; and (c) may inspect, examine, make copies of, or take extracts from, any documents. (2) An authorised officer is not entitled to enter or remain on any land or premises if, on being requested by the occupier of the land or premises for proof of authority, the officer does not produce a written authority signed by the. Commissioner stating that the officer is authorised to exercise powers under this section. (3) The occupier of land or premises entered or proposed to be entered by an authorised officer under subsection (1) must, for the purpose of enabling the effective exercise of the officer’s powers under this section, provide the officer with all reasonable facilities and assistance that the occupier is reasonably capable of providing. Penalty for contravention of this subsection: $ 1,000. Obtaining information and evidence 99. (1) The Commissioner may, for the purposes of this Act, by written notice, require a person: (a) to give to the Commissioner, within a reasonable period, and in a reasonable manner, specified in the notice any information that the Commissioner requires; and (b) to attend before the Commissioner, or an authorised officer, at a reasonable time and place specified in the notice, and then and there to answer questions; and (c) to produce to the Commissioner, at a reasonable time and place specified in the notice, any documents in the custody or under the control of the person. (2) The Commissioner may require the information or answers to be verified or given on oath or affirmation, and either orally or in writing, and for that purpose the Commissioner or an authorised officer may administer an oath or affirmation. (3) The oath to be taken or affirmation to be made by a person for the purposes of this section is an oath or affirmation that the information or answers the person will give will be true. (4) The regulations must prescribe scales of expenses to be allowed to persons required to attend under this section. Right of contribution 100. (1) If: (a) 2 or more persons are jointly and severally liable to pay an amount of training guarantee charge; and (b) one of them has paid the amount or part of it; the person who paid may, in a court of competent jurisdiction, recover by way of contribution, and as a debt, from any of the other persons an amount equal to as much of the amount paid as the court considers just and equitable. Records to be kept and retained by employers 101. (1) An employer must keep records that record and explain all transactions and other acts engaged in by the employer, or required to be engaged in by the employer, under this Act. (2) The records must include any documents relevant to ascertaining: (a) the employer’s annual national payroll in a year; and (b) the employer’s net eligible training expenditure in a year. (3) The records must be kept: (a) in writing in the English language or so as to enable the records to be readily accessible and convertible into writing in the English language; and (b) so that the employer’s liability under this Act can be readily ascertained. (4) An employer who has possession of any records kept or obtained under or for the purposes of this Act must retain them until the end of 5 years after those records were prepared or obtained, or the completion of the transactions or acts to which those records relate, whichever is the later. (5) Nothing in this section requires an employer to retain records if: (a) the Commissioner has notified the employer that the retention of the records is not required; or (b) the employer is a company that has gone into liquidation and been finally dissolved. (6) Subsections (1), (2) and (3) have effect subject to any guidelines made under subsection 30 (3) (7) An employer who, without reasonable excuse, contravenes this section is guilty of an offence punishable on conviction by a fine not exceeding $3,000. Regulations 102. The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act; and, in particular, may make regulations prescribing penalties not exceeding a fine of $500 for offences against the regulations and prescribing fees not exceeding $500 for the issue of training advisory certificates.