Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) An employer must keep records of the following for 5 years after the day the record is made:
(a) an injury notice under section 93;
(b) a statement of the employer's estimate under section 155 ;
(c) a statement of total wages under section 156;
(d) a statement of total wages under section 157;
(e) a statement of total wages under section 158;
(f) a statement under section 159;
(g) a certificate of currency issued by an insurer to the employer;
(h) wages and earnings paid by the employer;
(i) invoices and related information given to the employer by a sub-contractor;
(j) a certificate of currency in relation to a contractor;
(k) material used by the employer to work out the wages for a statement of total wages;
(l) any record the employer is required to maintain under this Act.
Maximum penalty: 100 penalty units.
(2) The director-general, or the employer's insurer, may request the employer to make available any of the records mentioned in subsection (1).
(3) The employer must make the records available, not later than 3 days after a request is made, to the person who requested the records.
Maximum penalty: 50 penalty units.
(4) An offence against subsection (3) is a strict liability offence.
(5) In this section:
"certificate of currency"—see section 160.