(1) An employer must make, and keep for 7 years, records of the kind prescribed by the PPL rules in relation to each person for whom an employer determination for the employer comes into force.
Note: This subsection is a civil penalty provision (see section 146).
(2) A record must:
(a) if a form is prescribed by the PPL rules for that kind of record--be in that form; and
(b) include any information prescribed by the PPL rules.
Note: This subsection is a civil penalty provision (see section 146).