Document ID: chunk:federal_register_of_legislation:C2024C00582:section:81
Version: federal_register_of_legislation:C2024C00582
Segment Type: section
Provision Reference: s 81
Character Range: 146642–147167

81  Keeping records
 (1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.
Note: This subsection is a civil penalty provision (see section 146).
 (2) A record must:
 (a) if a form is prescribed by the PPL rules for that kind of record—be in that form; and
 (b) include any information prescribed by the PPL rules.
Note: This subsection is a civil penalty provision (see section 146).