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CHILD SUPPORT ACT 1988 No. 3 of 1988 - SECT 78
Unexplained remittances from employers
78. (1) This section applies where:
(a) on or before the closing day of a month, the Registrar receives under
paragraph 47 (1) (a) an amount (in this section called the "received amount")
from an employer in relation to the amounts deducted by the employer under
Part IV from the salary or wages of employees during the preceding month;
(b) the employer contravenes paragraph 47 (1) (b) in relation to the
preceding month; and
(c) the Registrar is unable to ascertain to the Registrar's satisfaction,
on or before the closing day, the portion of the received amount
attributable
to each of the employees (in this section called the "relevant employees") in
relation to whom a notice given to the employer under subsection 45 (1) was in
force during the preceding month.
(2) The Registrar may, for the purposes of subsection 76 (1):
(a) subject to subsection (3), treat the received amount as the total of
the amounts deducted by the employer under Part IV from the
salary or wages of all the relevant employees during the preceding
month; and
(b) apportion the amount between the relevant employees on the basis that
appears to the Registrar to be the most appropriate in the
circumstances.
(3) Where:
(a) the received amount is less than the amount (in this subsection called
the "expected amount") that, according to the records held by the Registrar,
should have been received from the employer under paragraph 47 (1) (a) in
relation to the preceding month; and
(b) the expected amount does not exceed the sum of the received amount and
the product of the amount prescribed for the purposes of this
subsection and the number of relevant employees; then:
(c) for the purposes of subsection (2) of this section, the
received amount shall be deemed to be an amount equal to the
expected amount; and
(d) an amount equal to the difference between the expected amount and the
received amount is payable into the Trust Account out of the
Consolidated Revenue Fund, which is appropriated accordingly.
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