South Australian Current Acts South Australian Current Acts27—Returns by employers
(1) Every employer in
the construction industry must, within 21 days after the end of each period
prescribed by the regulations (the "return period"), furnish the Board with a
return in a form approved by the Board containing such information as may be
prescribed or required by the Board.
(2) The return must be
accompanied by the levy payable by the employer in respect of the
return period.
(3) The Board may
require an employer to provide—
(a) a
certificate signed by the employer, or a person acting on the employer's
behalf, verifying the information contained in a return; or
(b) some
other verification of that information of a kind stipulated by the Board.
(4) The Board
may—
(a)
determine that a requirement of this section will not apply to a particular
employer or employers of a particular class; and
(b)
impose, by notice to the particular employer or by notice in the Gazette, such
other requirements on that employer or those employers as may be appropriate
in the circumstances.
(5) Where—
(a) an
employer fails to comply with a requirement imposed under this section; or
(b) an
employer includes in a return information that is, to the knowledge of the
employer, false or misleading in a material particular,
the employer is guilty of an offence.
Maximum penalty: $5 000.
Expiation fee: $250.
(6) An employer who is
registered with the Board but who does not employ any construction workers in
a particular return period will nevertheless be taken to be an employer in the
construction industry for the purposes of this section.