Financial difficulty does not constitute a reasonable excuse for failing to comply with a compliance notice issued under the Industrial Relations Act 1979 (WA).

The existence and scope of specific powers conferred on inspectors under the Fair Work Act to enter premises, inspect and copy records, and require production of documents, provides them with the appropriate means to investigate matters and provides a contextual reason not to read s.348 as an investigatory tool.

An 'issue' under Part 5 Division 5 of the WHS Act is a matter about work health and safety that arises at a workplace or from the conduct of a business or undertaking, and the matter is not resolved after discussions between parties to the issue.

An industrial inspector has standing under s83(1) IR Act to apply to the Industrial Magistrates Court for enforcement of award provisions where an employer has contravened or failed to comply with the award, and the court must order payment of any underpayment if it is proven.

A person seeking to rely on the 'reasonable excuse' exception to compliance with a compliance notice bears the onus of proof.

The 'reasonable excuse' exception for non-compliance with a compliance notice is directed to the recipient's objective capacity or ability to comply, rather than their subjective disagreement with the notice or the underlying contravention.

A compliance notice is a statutory directive with a fixed time for compliance; unlike a civil debt, no further demand is required from an inspector before seeking to enforce the notice through court proceedings.

Industrial Magistrate's Court orders under s83A(1) may be enforced by the named employee recipients directly under s81CB (Industrial Magistrate's Court judgments enforcement) without requiring the applicant to take independent enforcement action, and nothing prevents the industrial inspector from applying for supplementary s83(5) orders requiring proof of compliance.

An employer cannot discharge its duty to comply with a notice to produce employment records by delegating the task to a third party (such as an accountant) without following up to ensure the instruction is actually carried out.

The failure to produce employment records when requested deprives industrial inspectors of the opportunity to identify if employees have been underpaid wages or entitlements and prevents swift remedial action.

Industrial inspectors are empowered by the Industrial Relations Act 1979 (WA) to require production of employment records to ensure employers are meeting their obligations under the Act and any relevant award, and obstruction of industrial inspectors is serious and undermines the operation of the Act.

The question of whether there is a 'reasonable excuse' is determined objectively by the court, and a disagreement with the substantive contravention or form of the notice does not constitute a reasonable excuse unless a stay has been obtained.