Australian Capital Territory Consolidated Acts(1) An employer must apply to the registrar for registration as an employer not later than—
(a) 1 month after becoming an employer; or
(b) the end of any additional time the registrar allows.
Maximum penalty: 50 penalty units.
Note If a form is approved under s 89 for an application, the form must be used.
(2) An offence against this section is a strict liability offence.
(3) The registrar may allow additional time for subsection (1) (b) before or after the end of the 1-month period mentioned in subsection (1) (a).