Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Where an employer who is required by section 59 to keep records keeps them in such a way that they do not correctly record and explain the matters or acts to which they relate, the employer commits an offence punishable on conviction by a fine not exceeding 20 penalty units.
(1A) Subsection (1) is an offence of strict liability.
(2) In a prosecution of an employer for an offence against subsection (1), it is a defence if the employer proves that the employer:
(b) could not reasonably be expected to have known;
that the record to which the prosecution relates did not correctly record and
explain the matter or act to which the record relates.