Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If a person employs an eligible employee at any time during a particular period, the Board may, by written notice given to the person's auditor, require the auditor to give to the Corporation, by the time specified in the notice, a report prepared by the auditor that:
(a) states whether, in the opinion of the auditor, the person has paid all amounts of levy, or amounts of additional levy under section 7, that the person was required to pay in respect of the period; and
(b) if, in the opinion of the auditor, the person has not paid all amounts of such levy or additional levy--specifies in what respect and to what extent, in the opinion of the auditor, the person has not paid those amounts; and
(c) if, during the period, the person was paid an amount under Part 7 of the Administration Act--states whether, in the opinion of the auditor, the amount paid is correct; and
(d) includes reasons for the opinions contained in the report.
(2) The time specified in the notice must be at least 28 days after the day the notice is given to the auditor.
(3) If an auditor is given a notice under subsection (1), the auditor must comply with the notice.
Civil penalty: 40 penalty units.
(4) An auditor commits an offence of strict liability if the auditor contravenes subsection (3).
Penalty: 30 penalty units.
Note 1: For offences of strict liability, see section 6.1 of the Criminal Code .
Note 2: For the physical elements of this offence, see subsection 3A(2) of this Act.