Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) This section applies if a compulsory insurance policy taken out by an employer is renewed.
(2) Within 30 days after the day the policy is renewed, the employer must give the insurer a certificate from a recognised auditor stating the total wages paid by the employer to territory workers in the period from the day the policy was issued or (if it had already been renewed) last renewed to the day before the latest renewal.
Maximum penalty: 250 penalty units, imprisonment for 2 years or both.
Note One or more fault elements apply to this offence (see Criminal Code, s 22).
(3) Within 30 days after the day the policy is renewed, the employer must give the insurer a certificate from a recognised auditor stating the total wages paid by the employer to territory workers in the period from the day the policy was issued or (if it had already been renewed) last renewed to the day before the latest renewal.
Maximum penalty: 50 penalty units.
Note A recognised auditor who makes a statement in an auditor's certificate that is false, misleading or incomplete may commit an offence (see Criminal Code, pt 3.4).
(4) An offence against subsection (3) is a strict liability offence.
(5) This section does not apply to a non-business employer.