South Australian Consolidated Acts

WORKERS REHABILITATION AND COMPENSATION ACT 1986 - SECT 69

69—Initial payment

        (1)         Subject to this Division, an employer must, by the prescribed date in each financial year, provide to the Corporation, in the form of a return determined by the Corporation—

            (a)         if the employer is a self-insured employer—an estimate of the aggregate remuneration that the employer expects to pay to the employer's workers during the financial year;

            (b)         if the employer is not a self-insured employer—an estimate of the aggregate remuneration that the employer expects to pay to the employer's workers in each class of industry during the financial year.

        (2)         An estimate under subsection (1) must be provided in a manner approved by the Corporation.

        (3)         A return under subsection (1) must be accompanied by the levy payable on aggregate remuneration in the relevant class or classes of industry based on the estimate or estimates set out in the return.

        (4)         The Corporation may, by notice to a particular employer or by notice in the Gazette—

            (a)         specify another date that will apply instead of the prescribed date under subsection (1);

            (b)         specify an estimate or estimates of aggregate remuneration that will apply instead of any estimate under subsection (1);

            (c)         specify that any levy must be paid according to some other requirement determined by the Corporation.

        (5)         A date specified under subsection (4)(a) may be before or after the prescribed date and, in relation to a newly registered employer, may be specified on or after registration.

        (6)         An estimate specified under subsection (4)(b) may apply, according to a determination of the Corporation—

            (a)         despite the provision of an estimate by the employer under subsection (1); or

            (b)         so as to relieve the employer from the requirement to provide an estimate under subsection (1).

        (7)         If the Corporation specifies an estimate under subsection (4)(b), the amount of the estimate will be used for the purposes of the calculation of the levy that would otherwise be payable under subsection (3) (as if the Corporation's estimate were set out in a relevant return).

        (8)         A requirement specified under subsection (4)(c) may—

            (a)         be a requirement that any levy be paid on a monthly basis, or with respect to some other period determined by the Corporation; or

            (b)         allow an employer to pay any levy on aggregate remuneration paid during a preceding period.

        (9)         The Corporation may, from time to time as the Corporation thinks fit, vary or revoke a notice under subsection (4), or make a new specification or impose a new requirement under subsection (4).

        (10)         A notice in the Gazette under subsection (4) or (9) may apply to—

            (a)         a specified employer; or

            (b)         employers of a specified class.