• Specific Year
    Any

CONSTRUCTION INDUSTRY LONG SERVICE LEAVE ACT 1987 - SECT 28

CONSTRUCTION INDUSTRY LONG SERVICE LEAVE ACT 1987 - SECT 28

28—Recovery on default

        (1)         Where an employer

            (a)         fails or neglects to furnish a return when required by or under this Act; or

            (b)         furnishes a return that the Board has reasonable grounds to believe to be defective in any respect,

the Board may make an assessment of the levy payable on the return on the basis of estimates made by the Board.

        (2)         Where an employer fails to pay a levy required by or under this Act, the Board may make an assessment of the levy payable by the employer.

        (3)         The Board must, as soon as is reasonably practicable after making an assessment under this section, give written notice of the assessment to the employer to whom the assessment relates.

        (4)         An employer to whom a notice of an assessment is given under this section must pay the amount of the assessment within 21 days, or such longer period as the notice may allow.

Maximum penalty: $5 000.