Document ID: chunk:federal_register_of_legislation:C2024C00813:section:60
Version: federal_register_of_legislation:C2024C00813
Segment Type: section
Provision Reference: s 60
Character Range: 187845–188563

60  Incorrectly keeping records etc.
 (1) Where an employer who is required by section 59 to keep records keeps them in such a way that they do not correctly record and explain the matters or acts to which they relate, the employer commits an offence punishable on conviction by a fine not exceeding 20 penalty units.
 (1A) Subsection (1) is an offence of strict liability.
 (2) In a prosecution of an employer for an offence against subsection (1), it is a defence if the employer proves that the employer:
 (a) did not know; and
 (b) could not reasonably be expected to have known;
that the record to which the prosecution relates did not correctly record and explain the matter or act to which the record relates.