Automatic Enrolment Retirement Savings System Act 2024 section 137

Presumptions in proceedings for offence

Section 137 establishes legal presumptions that apply in criminal proceedings for offences under the Act, covering the ownership of payroll documents and the authorship of electronically stored documents.

• In any prosecution under the Act, a payroll document found on an employer's premises is presumed to relate to an employee of that employer, unless the contrary is shown.
• Where a document is retrieved from an electronic storage and retrieval system, the person who ordinarily uses that system is presumed to be the author of the document, unless the contrary is shown.
• Both presumptions are rebuttable — they apply unless the employer or other party can demonstrate otherwise.
• The definitions of "employer" and "employee" extend to former employers and former employees where the employment relationship has ended.