Division 2 Review of ordinary remuneration

42   Review of ordinary remuneration by Corporation

(1)  This section applies if the Corporation considers that the total ordinary remuneration for a worker stated in a return given to the Corporation under section 39 or 41 for a return period may be insufficient or excessive because of the nature of the work performed by the worker in the return period.

(2)  The Corporation must give the following people a notice advising them that they may make a submission in relation to the ordinary remuneration:

(a)  for a return under section 39—the employer who gave the return and the employee,

(b)  for a return under section 41—the contractor.

(3)  A submission must be made to the Corporation in writing within one month after the notice is given.

(4)  After considering a submission (if any) made in accordance with this section, the Corporation may:

(a)  decide that the total ordinary remuneration stated in the return for the return period is reasonable, or

(b)  fix another amount as the total ordinary remuneration of the worker for the return period.

43   Notice of Corporation’s decision on review of remuneration

(1)  The Corporation must, not later than 14 days after it makes a decision under section 42, give written notice of the decision to:

(a)  for a decision relating to a return under section 39—the employer who gave the return and the employee, or

(b)  for a decision relating to a return under section 41—the contractor.

(2)  If the decision is to fix another amount under section 42 (4) (b), the notice must include:

(a)  the total ordinary remuneration fixed by the Corporation for the return period, and

(b)  a statement of the effect of sections 44 and 45.

44   Effect of variation of ordinary remuneration

(1)  The following provisions apply if the Corporation fixes an amount under section 42 (4) (b) as the total ordinary remuneration of a worker for a return period (the varied amount) other than the amount stated for that worker for that period by the worker’s employer in a return under section 39 (the returned amount):

(a)  if the varied amount is more than the returned amount, the employer must pay the Corporation the additional amount payable under section 48 (Determination of levy—employers) for the worker for that return period,

(b)  if the varied amount is less than the returned amount, the Corporation must:

(i)  if asked by the employer to refund the overpayment of the levy payable under section 50—refund the overpayment, or

(ii)  in any other case—credit the overpayment against future amounts payable under that section by the employer.

(2)  The following provisions apply if the Corporation fixes an amount under section 42 (4) (b) as the total ordinary remuneration of a contractor who is a registered worker for a return period (the varied amount) other than the amount stated for that period by the contractor in a return under section 41 (the returned amount):

(a)  if the varied amount is more than the returned amount, the contractor must pay the Corporation the additional amount payable under section 49 (Determination of levy—contractors) for the contractor for that return period,

(b)  if the varied amount is less than the returned amount, the Corporation must:

(i)  if asked by the contractor to refund the overpayment of the levy payable under section 51—refund the overpayment, or

(ii)  in any other case—credit the overpayment against future amounts payable under that section by the contractor.

45   Variation of ordinary remuneration

An employer or contractor who is required by section 44 to pay an additional amount must pay the amount not later than:

(a)  one month after the day on which the person receives notice under section 43 of the Corporation’s decision, or

(b)  the end of any additional time the Corporation allows.

Maximum penalty: 20 penalty units.