STATE PENALTIES ENFORCEMENT ACT 1999 - SECT 89
When late payment penalty may be waived
STATE PENALTIES ENFORCEMENT ACT 1999 - SECT 89
When late payment penalty may be waived
89 When late payment penalty may be waived
(1) The registrar may waive all or part of a late payment penalty if the
registrar is satisfied of any of the following—
(a) if the circumstances
that contributed to the delay were not caused directly or indirectly by an act
or omission of the employer—the employer has taken reasonable steps to avoid
or minimise the effects of the circumstances;
(b) if the circumstances that
contributed to the delay were directly or indirectly caused by an act or
omission of the employer—
(i) the employer has taken reasonable steps to
avoid or minimise the effects of the circumstances; and
(ii) having regard to
the nature of the circumstances, it would be fair and reasonable to waive the
penalty or part of the penalty;
(c) there are special circumstances because
of which it would be fair and reasonable to waive all or part of the penalty.
(2) If the registrar decides to waive part only of a late payment penalty, or
not to waive any part of a late payment penalty, the registrar must give
written notice of the decision to the employer concerned and the reasons for
the decision.