Document ID: chunk:federal_register_of_legislation:C2011A00088:clause:1_5
Version: federal_register_of_legislation:C2011A00088
Segment Type: clause
Provision Reference: sch 1 cl 5
Character Range: 2124–2796

5  After subsection 46(4)
Insert:
 (4A) An employer commits an offence if:
 (a) the employer is required to make a deduction under subsection (1) in relation to an employee; and
 (b) the employer refuses or fails to make the deduction.
Penalty: 10 penalty units.
 (4B) Subsection (4A) does not apply if the amount of the employee's salary or wages is less than the protected earnings amount.
Note: A defendant bears an evidential burden in relation to the matter in subsection (4B) (see subsection 13.3(3) of the Criminal Code).
 (4C) An offence against subsection (4A) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.