Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) An operator must report in writing to the Authority within the period of 30 days after the end of a financial year:
(a) the average number of full-time equivalent employees of the operator in that financial year; and
(b) the total number of hours worked by employees of the operator in the financial year.
Penalty: 1 penalty unit.
(1A) An offence against subregulation (1) is an offence of strict liability.
Note For strict liability , see section 6.1 of the Criminal Code .
(1B) It is a defence to a prosecution for an offence against subregulation (1) if it is not reasonably practicable for the operator to report within the period required by subregulation (1).
Note A defendant bears an evidential burden in relation to the matter mentioned in subregulation (1B) (see section 13.3 of the Criminal Code ).
(2) In subregulation (1), average number of full-time equivalent employees means the number calculated in accordance with Australian Standard AS1885.1--1990, as in force at the commencement of this regulation.