Document ID: chunk:federal_register_of_legislation:C2024C00813:section:59
Version: federal_register_of_legislation:C2024C00813
Segment Type: section
Provision Reference: s 59
Character Range: 186383–187845

59  Records to be kept and preserved by employers
 (1) An employer shall:
 (a) keep records that record and explain:
 (i) all amounts deducted, or required to be deducted, from salary or wages under section 46; and
 (ii) other acts engaged in by the employer, or required to be engaged in by the employer, under this Part; and
 (b) retain those records for a period of 5 years.
 (2) An employer who is required by subsection (1) to keep records must keep the records:
 (a) in writing in the English language or so as to enable the records to be readily accessible and convertible into writing in the English language; and
 (b) so as to enable the matters and acts referred to in paragraph (1)(a) to be readily ascertained.
 (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.