Document ID: chunk:federal_register_of_legislation:C2024C00578:section:10
Version: federal_register_of_legislation:C2024C00578
Segment Type: section
Provision Reference: s 10
Character Range: 16585–17864

10  Requirement to give report to Corporation
 (1) If a person employs an eligible employee at any time during a financial year, the person must, no later than 6 months after the end of the financial year, give to the Corporation a report prepared by an auditor that:
 (a) states whether, in the opinion of the auditor, the person has paid all amounts of levy, or amounts of additional levy under section 7, that the person was required to pay in respect of the financial year; and
 (b) if, in the opinion of the auditor, the person has not paid all amounts of such levy or additional levy—specifies in what respect and to what extent, in the opinion of the auditor, the person has not paid those amounts; and
 (c) if, during the financial year, the person was paid an amount under Part 7 of the Administration Act—states whether, in the opinion of the auditor, the amount paid is correct; and
 (d) includes reasons for the opinions contained in the report.
Civil penalty: 40 penalty units.
 (2) A person commits an offence of strict liability if the person contravenes subsection (1).
Penalty: 30 penalty units.
Note 1: For offences of strict liability, see section 6.1 of the Criminal Code.
Note 2: For the physical elements of this offence, see subsection 3A(2) of this Act.