20   Contract of employment workers—certificates of service to be supplied by employers

(1)  An employer who employs, under a contract of employment, a worker shall:

(a)  within 1 month after 30 June in each year, furnish to the Corporation a certificate of service in respect of the worker for the year immediately preceding that 30 June,

(b)  within 7 days (or such other time as may be prescribed by the regulations) after the worker ceases to be so employed, furnish to the Corporation a certificate of service in respect of the worker for the period commencing on 1 July immediately preceding that cessation of employment and ending on that cessation of employment, and

(c)  within such time as is specified by the Corporation in a notice served on the employer, furnish to the Corporation a certificate of service in respect of the worker for the period specified in the notice.

Maximum penalty: 20 penalty units.

(2)  The Corporation may, in any particular case, extend the period within which an employer is required to furnish a certificate of service under subsection (1), but any such extension shall not exceed 2 months.

(3)  A certificate of service under subsection (1) shall:

(a)  be in an approved written, electronic or other form,

(b)  state whether the worker was employed by the employer during the whole of the period to which the certificate relates or, if so employed during a part only of that period, the period during which the worker was so employed,

(c)  contain such particulars as are requested in the form in respect of the time spent in the performance of building and construction work,

(d)  contain such particulars of building and construction work performed by the worker outside New South Wales as are requested in the form,

(e)  contain such other particulars as are required by the Corporation, and

(f)  be completed in accordance with any directions given by the Corporation.

(g)  (Repealed)

(4)  A certificate of service under subsection (1) must be verified in such manner as the Corporation may require.

(5)  An employer is not required to furnish a certificate of service in respect of a worker or any class of workers if:

(a)  the employer applies to the Corporation for an exemption from that requirement,

(b)  the employer satisfies the Corporation that contributions are made to a like scheme relating to the payment of long service payments to the worker or that class of workers, as the case may be, in a Territory of the Commonwealth or in a State other than New South Wales, and

(c)  the Corporation has, by notice in writing to the employer, granted the exemption and has not, by such a notice, revoked the exemption.