For the purposes of section 19D, a relevant employer is taken to fail to comply with this Act if:
(a) the employer lodges a public report under section 13A and any information included in the report is false or misleading; or
(b) the employer gives the Agency information under section 19A and the information is false or misleading.
Note: If the employer does not have a reasonable excuse for the failure, the Agency may name the employer in a report given to the Minister or by electronic or other means: see section 19D.