(1)  An employer must make and maintain a true record of employment in such form, and containing such information, as may be prescribed.

(1A)  On the request of an employee, an employer must –

(a) make available to the employee –

(i) his or her record of employment made under subsection (1) ; and

(ii) any other record kept by the employer relating to the employee’s employment; and

(b) allow the employee to inspect and take copies of those records.

(1B)  An employer must provide each employee with written advice of pay details for each pay period.

Penalty:  Fine not exceeding 20 penalty units.

(1C)  The pay advice provided to the employee by the employer must include, as a minimum, the following:

(a) the name of the employer;

(b) the name of the employee;

(c) the date and period for which payment is being made;

(d) the employee’s classification;

(e) the employee's weekly wage or hourly rate;

(f) the number of ordinary hours the employee worked in the relevant pay period;

(g) the number of additional or overtime hours worked in the pay period and the rate at which those hours have been paid;

(h) the amount of any paid leave, including holidays;

(i) any amount paid as an allowance;

(j) any other amount included in the gross wage;

(k) all deductions from the gross wage, including tax;

(l) the net wage paid.

(1D)  Where employer-paid superannuation instalments are made on behalf of an employee, the amount paid and the fund into which it is paid is to be specified on the employee's pay advice.

(2)  Where a person ceases to be an employee, the person who was his employer shall cause the record made by him under subsection (1) to be kept for a period of 12 months after the termination of the employment of that first-mentioned person.

(3)  Where a business or part of a business is sold, transferred, conveyed, or assigned by an employer to another employer, the first-mentioned employer shall forward to the other employer all records made by him under subsection (1) .

(4)  If a person ceases to be an employer otherwise than for a reason referred to in subsection (3) , he shall, notwithstanding that he has ceased to be an employer, cause the record made by him under subsection (1) to be kept for a period of 12 months after he ceases to be an employer so that it is readily available for production or inspection in accordance with this Act.

(5)  On a notice served on him by an inspector, an employer who is required to keep a record under this section shall, in accordance with the notice, forward to an inspector a true copy of the record or such information contained in the record as is specified in the notice.

(6)  An employer or other person who fails to comply with this section is guilty of an offence and is liable on summary conviction to a fine not exceeding 20 penalty units.

(7)  The court by which a person is convicted of an offence against subsection (5) may order that person to forward to an inspector a true copy of the record, or, as the case may be, the information contained in the record, that he failed to produce in response to a notice under that subsection.

(7A)  If an employer who is required to keep a record under this section has failed to comply with a notice served on the employer in accordance with subsection (5) , the Secretary may apply to the President for an order by a Commissioner requiring the employer to forward to the Secretary a true copy of the record or such information contained in the record as is specified in the application.

(7B)  On receipt of an application under subsection (7A) , the President must cause notice of the application to be served on the employer.

(7C)  A notice under subsection (7B) must state –

(a) the matter to which the application relates; and

(b) the time and place where a hearing is to be conducted before a Commissioner.

(7D)  The Secretary and the employer are entitled to be heard at a hearing held for the purposes of considering an application under subsection (7A) .

(7E)  After a hearing in respect of an application for an order referred to in subsection (7A) , the Commissioner before whom the application was heard may –

(a) make or refuse to make the order applied for; or

(b) make such other order as the Commissioner in the circumstances considers appropriate.

(7F)  The Registrar must serve on the relevant employer –

(a) if the Commissioner makes an order under subsection (7E) , a copy of that order; or

(b) if the Commissioner refuses to make an order under that subsection, a notice in writing of that refusal.

(8)  A person who fails to comply with an order under subsection (7) or (7E) within such time as is specified in the order is guilty of an offence and is liable on summary conviction to a fine not exceeding 20 penalty units.

(9)  Proceedings in relation to an offence against this section must be brought within 12 months of the date of the alleged offence.