Australian Capital Territory Consolidated Acts(1) An inspector may, by written notice given to an employer, require the employer to give to the inspector, within 28 days after the day the notice is given to the employer—
(a) a certificate from a recognised auditor stating the total wages paid, in the period stated in the notice, by the employer to territory workers employed by the employer; and
(b) a statutory declaration setting out—
(i) the number of territory workers in each determined category employed by the employer in the period; and
(ii) the total wages paid to territory workers in each determined category in the reporting period.
(2) An inspector may, by written notice given to an employer, require the employer, in the time and way stated in the notice—
(a) to produce for inspection any compulsory insurance policy to which the employer is a party; and
(b) to provide the related information (if any) that the inspector requires in the notice.
(3) An employer must comply with a notice given to the employer under subsection (1) or (2).
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 this section is a strict liability offence.
(5) In this section:
"employer" includes a person whom an inspector believes, on reasonable grounds, is or has been an employer.