Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) A person who is an employer during a quarter must give the authority a return containing the required information not later than—
(a) 1 month after the end of the quarter; or
(b) the end of any additional time the registrar allows.
Maximum penalty: 20 penalty units.
Note If a form is approved under s 93 for a return, the form must be used.
(2) Subsection (1) does not apply in relation to an employee who—
(a) is an unregistered employee; and
(b) was not recorded as an employee in the employer's previous quarterly return; and
(c) carried out cleaning work for the employer for less than 5 days during the quarter.
(3) An offence against this section is a strict liability offence.
(4) 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).
(5) In this section:
"required information", for an employer, means—
(a) the name of each of the employer's employees who carried out cleaning work for the employer during the quarter; and
(b) the total ordinary remuneration paid or payable by the employer to each employee for cleaning work during the quarter; and
(c) anything else prescribed by regulation.