Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Actssubstitute
52 Late fee—quarterly return or levy payment
(1) This section applies if an employer for a covered industry fails to—
(a) give the authority a return for a quarter within the time required under section 49; or
(b) pay the authority the levy payable under section 50 in relation to a return for a quarter at the time the return is required to be given to the authority under section 49.
(2) The employer is liable to pay to the authority a late fee of $100 for each month or part of a month, up to a maximum of $300, for each failure under subsection (1).
(3) However, the registrar may waive all or part of a late fee if satisfied that the circumstances for the failure—
(a) were not caused by the employer; or
(b) make it unfair or unreasonable to charge the late fee.
Note An amount owing under a law may be recovered as a debt in a court of competent jurisdiction or the ACAT (see Legislation Act
, s 177).
(4) If a court finds a person guilty of an offence against section 49 or section 50 (whether or not it convicts the person), the court may, whether or not it imposes a penalty on the person, order the person to pay the authority—
(a) the late fee; and
(b) for a prosecution for an offence against section 50—the levy to which the prosecution relates.