General provisions as to payment and collection of contributions

Subject to this Act, regulations may provide for any matter relating or incidental to the insurability of persons under this Act and such regulations may provide for– (a) the registration of employers, employed persons and other persons liable to be insured under this Act; 16 (b) the payment and collection of contributions by means of insurance stamps, in cash or by any other method and the time within which contributions are to be paid, and without prejudice to any other provisions in this Act relating to unpaid contributions, the rate of interest which shall be payable in respect of contributions not paid within the prescribed time; (c) securing that liability to contribution is not avoided or reduced by a person following in the payment of wages or other form of remuneration, any practice which is abnormal for the employment in respect of which wages or other remuneration is paid; (d) the maintenance of registers and records and the particulars to be shown in such documents; (e) requiring employers and other persons to supply to the Board, in such form and manner as may be required or prescribed, records of wages and contributions paid, and such information as may be required to determine liability to contribution; (f) the issue, sale, custody, production, inspection and delivery of books or cards used for the purpose of registration, contribution or benefit and for the replacement of any such documents lost, destroyed or defaced; (g) treating for the purpose of any right to a benefit contributions paid after the due dates as having been paid on such dates as may be prescribed, or as not having been so paid; 17 (h) treating as paid, for the purpose of any right to a benefit, contributions payable by an employer on behalf of an insured person but not paid, when the failure to pay is shown not to have been with the consent or connivance of or attributable to any negligence on the part of the insured person; (i) treating contributions of the wrong class or category or at the wrong rate as paid on account of contributions properly payable; or (j) the return of contributions paid either in error or in such circumstances that under any provision of this Act they fall to be repaid subject to the deduction of any amount of a benefit paid as a result of such contributions.