(1) An employer must, at the end of each 2 month period after becoming an employer, by the due date—
(a) give to the board a notice for that period; and
(b) pay to the board 2% of the total ordinary pay paid or payable by the employer to his or her employees during that period.
Penalty: 20 penalty units.
(2) The due date is—
(a) 15 days after the end of the period; or
(b) any later date allowed by the registrar.
(3) The notice must—
(a) be in writing; and
(b) be signed by the employer; and
(c) contain a statement certifying that each of the employees stated in the notice carried out cleaning work during the period to which the notice relates; and
(d) state—
(i) the name and address of the employer; and
(ii) the name of each registered employee who carried out cleaning work or who was absent on paid leave during the period to which the notice relates; and
(iii) the days, or parts of days, on which each of those employees carried out that work or was absent on paid leave; and
(iv) the amount of ordinary pay paid or payable by the employer to each of those employees during that period; and
(v) any other matters that are prescribed.
(4) If a person is convicted of an offence against subsection (1) a court may, in addition to imposing a penalty under that subsection, order the person to pay the board the amount for the period in respect of which the offence was committed.
(5) If a court has made an order under subsection (4), a certificate signed by the appropriate officer of the court stating the amount to be paid and the person by whom the amount is payable may be filed in a court having civil jurisdiction to the extent of the amount, and the certificate is then enforceable in all respects as a final judgment of the court in which it is filed.