if you say you're going back to work, and 12 months, 2 years down the track you haven't, you may be investigated and have to provide evidence - so if you're made redundant and haven't contacted to let know of change in circs, they you'll have to pay back cctr from that date. if you have resigned and said you're on mat leave, you may have to back pay cctr for the whole time. c'link have the ability to contact you or any employer about your circs. the c;link system "talks" to other systems (ATO etc) and they can track it down. if you're on mat leave and haven't returned, you will be asked if you resigned or intend to return to work - if so, what date and what employer. if you're not going back, you'll be asked on what date you notified your employer - so i would suggest, if you're on mat leave and decide you don't want to go back - NOTIFY asap - as long as you notify within 14 days of any change, you should be fine