Document ID: chunk:federal_register_of_legislation:C2025C00150:section:327a:p2
Version: federal_register_of_legislation:C2025C00150
Segment Type: section
Provision Reference: s 327A (pt 2/2)
Character Range: 905997–908257

given or provided, and amounts required to be spent or paid, in contravention of Subdivision A
 (4) Section 327 applies for the purposes of determining whether a person commits an offence against subsection (1) of this section in the same way as it applies in proceedings for recovery of an amount payable to an employee in relation to the performance of work.

Penalty—general
 (5) An offence against subsection (1) is punishable on conviction as follows:
 (a) for an individual—by a term of imprisonment of not more than 10 years or a fine of not more than the amount determined under subsection (6), or both;
 (b) for a body corporate—by a fine of not more than the amount determined under subsection (6).

Determining maximum fine
 (6) For the purposes of subsection (5), the amount is:
 (a) if the court can determine the underpayment amount for the offence—the greater of 3 times the underpayment amount and whichever of the following applies:
 (i) for an individual—5,000 penalty units;
 (ii) for a body corporate—25,000 penalty units; or
 (b) otherwise—the following amount:
 (i) for an individual—5,000 penalty units;
 (ii) for a body corporate—25,000 penalty units.

Underpayment amount
 (7) The underpayment amount for an offence committed by an employer against subsection (1) is the difference between:
 (a) the required amount mentioned in paragraph (1)(a); and
 (b) the amount (including a nil amount) the employer actually paid to, on behalf of, or for the benefit of, the employee on account of the required amount.

Penalty for courses of conduct
 (8) If:
 (a) a person is found guilty of committing 2 or more offences (the aggregated offences) against subsection (1); and
 (b) the aggregated offences arose out of a course of conduct by the person;
then, subject to subsections (9) and (10), the person is taken for the purposes of subsections (5) to (7) to have been found guilty of only a single offence.
 (9) Paragraph (6)(a) applies in relation to the single offence if, and only if, the court can determine the underpayment amount for any of the aggregated offences.
 (10) The underpayment amount for the single offence is taken to be the sum of each of the underpayment amounts for the aggregated offences that the court can determine.