Commonwealth Numbered Acts

CHILD SUPPORT ACT 1988 No. 3 of 1988 - SECT 52

52. Where an employer other than the Commonwealth contravenes subsection 46
(1) in relation to a payment of salary or wages, the employer is liable to pay
to the Registrar, by way of penalty:

   (a)  an amount equal to 20% per annum of so much of the amount that the
        employer refused or failed to deduct from the payment (in this section
        called
the "undeducted amount") as remains unpaid, computed from the end of the
period within which, had the employer deducted the undeducted amount, the
employer would have been required to pay the undeducted amount to the
Registrar; and

   (b)  in the case of an employer other than a government body-an amount
        equal to the undeducted amount.