Schedule 2

SECOND SCHEDULESection 22.Matters in Respect of Which Minister May Make Regulations

1. Requiring employers to give notice of their liability to pay the levy and the manner in which the notice shall be given.

2. The manner in which the levy is to be paid and collected and the manner in which the levy when paid and collected shall be accounted for.

3. The manner in which the levy due and unpaid are to be assessed and collected.

4. The keeping by employers liable to pay the levy of payroll records, receipts of contributions and such other documents as may seem necessary, and the preservation of the same.

5. The disclosure and making of returns to persons authorised by the Board of such information as may be required for the ascertainment and assessment of liability to pay contributions.

6. The production to and inspection and removal by persons authorised by the Board of accounts, payroll records, books, receipts and other records for the purpose of satisfying themselves as to whether the levy has been duly paid.

7. The refund of any levy paid in excess of the amount required by this Act.

8. Matters consequential on the death of an employer, his becoming bankrupt or subject to any incapacity or (where the employer is a company) its winding up, in relation to any unpaid levy.

9. The remission of any levy.

10. The purposes for which moneys of the Fund may be applied.

11. The production to and inspection and removal by persons authorised by the Board of accounts, books, receipts and other records for the purpose of satisfying them as to whether grants or loans from the Fund have been properly applied by persons obtaining such grants or loans.

12. Making any act or omission in contravention of any regulations made under this Act an offence and prescribing penalties for such offences which may consist of a fine not exceeding $5,000 or imprisonment for a term not exceeding one year or both.

13. The imposition of penalties (such penalties, if unpaid, to be recoverable as a debt due to the Board) to be paid by an employer for late payment of the levy.

14. The manner of the service of notices for the purposes of this Act.”.