WORKERS REHABILITATION AND COMPENSATION ACT 1986 - SECT 72J
This legislation has been repealed.
WORKERS REHABILITATION AND COMPENSATION ACT 1986 - SECT 72J
(1) If an
employer—
(a)
fails or neglects to furnish a return when required by or under this Act; or
(b)
furnishes a return that the Corporation has reasonable grounds to believe to
be defective in any respect,
the Corporation may make an assessment of any statutory payment payable by the
employer on the basis of estimates made by the Corporation.
(2) If an employer
fails to pay a statutory payment, or the full amount of a statutory payment,
as required under this Act, the Corporation may make an assessment of the
amount payable by the employer (including on the basis of estimates made by
the Corporation).
(3) The Corporation
may, as part of an assessment under subsection (1)
or (2)
, impose on the employer a fine of an amount (not exceeding 3 times the
amount assessed) fixed by the Corporation.
(4) The Corporation
may for any proper reason remit a fine imposed under subsection (3)
wholly or in part.
(5) An employer to
whom a notice of an assessment or a fine under this section is given must pay
the amount of the assessment or fine within the time allowed in the notice.
Maximum penalty: $10 000.
(6) A fine under this
section is in addition to a fine payable under section 67(4)
.