Document ID: chunk:federal_register_of_legislation:C2011A00088:clause:1_11
Version: federal_register_of_legislation:C2011A00088
Segment Type: clause
Provision Reference: sch 1 cl 11
Character Range: 4058–4863

11  Subsections 59(3) and (4)
Repeal the subsections, substitute:
 (3) An employer commits an offence if:
 (a) the employer is subject to a requirement under subsection (1) or (2); and
 (b) the employer refuses or fails to comply with the requirement.
Penalty: 20 penalty units.
 (4) Subsection (3) does not apply if:
 (a) the Registrar has notified the employer that the retention of records under subsection (1) is not required; or
 (b) the employer is a company that has gone into liquidation and has been finally dissolved.
Note: A defendant bears an evidential burden in relation to the matter in subsection (4) (see subsection 13.3(3) of the Criminal Code).
 (5) An offence against subsection (3) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.