RETURN TO WORK ACT 2014 - SECT 145
RETURN TO WORK ACT 2014 - SECT 145
(1) For the purposes
of this section, 2 or more employers will, if the Corporation so
determines, constitute a group if—
(a) they
are capable of being treated as a member of a group under the
Payroll Tax Act 2009 ; or
(b) they
are related in some other way.
(2) Where 2 or
more employers constitute a group—
(a)
unless the Corporation otherwise determines, each employer in the group will
be liable to pay premiums in accordance with a RTWSA premium order under this
Division (rather than on the basis of aggregate base premiums); and
(b) the
Corporation may apply any claims experience, rating or other principle to all
members of the group on a combined basis (rather than on an individual basis)
in accordance with the provisions of a RTWSA premium order; and
(c) the
Corporation may aggregate the employers in such manner (in any way or for such
other purposes) as the Corporation thinks fit under a RTWSA premium order
(including by treating 1 employer within the group as if the employer
were the employer of all workers employed by the members of the group or by
rating them together or according to a common factor).
(3) Despite being
grouped, each employer will be taken to be subject to the relevant
RTWSA premium provisions in its own right (but with premiums being aggregated
or divided according to principles specified in a RTWSA premium order).
(4) The employers in a
group are jointly and severally liable for the payment of premiums
attributable to the group.
(5) This section
applies subject to any alternative arrangements agreed between the Corporation
and the members of the group of employers as part of an alternative set of
principles applied under section 143(7)(e).
(6) The Corporation
may, if it is satisfied that 2 or more employers who should have been
grouped under this section have not been so grouped on account of false or
misleading information, or insufficient or defective information, provided to
the Corporation—
(a) make
any determination or redetermination, and impose any premium, on a
retrospective basis; and
(b)
impose on each employer a fine (not exceeding an amount calculated under the
regulations) fixed by the Corporation.
(7) The Corporation
may for any proper reason remit a fine imposed under subsection (6)(b)
wholly or in part.