23GExemption for certain employers in online group

1. The Commissioner may exempt an employer in the online group from the online group requirements if it is reasonable in the circumstances, taking into account—

2. the nature and availability of digital services to the employer, including the reliability of those services for the purposes of the employer; and
3. the capability of the employer relating to the use of computers; and
4. the costs that the employer would incur in complying with the requirements if those costs would be unreasonable in the circumstances.

5. The Commissioner must provide a statement of reasons for the exemption.

6. Subject to subsection (4), an exemption under this section remains valid until the Commissioner notifies the employer that the exemption is to be cancelled. The exemption expires on the date that is 6 months after that given in the Commissioner’s notice.

7. In making an exemption under this section, the Commissioner may set a time limit on the exemption, stating a start date and an end date, as applicable, for the exemption and the reason for setting the limit.

8. Repealed