CONSTRUCTION INDUSTRY LONG SERVICE LEAVE ACT 1987 - SECT 28
CONSTRUCTION INDUSTRY LONG SERVICE LEAVE ACT 1987 - SECT 28
(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.