Coal Industry (Finance) Regulations (Cth)
COAL INDUSTRY (FINANCE) REGULATIONS
(#DATE 30:09:1981)
[Note: The enabling legislation for these Regulations was repealed by Act No. 32 of 2001)
(#DATE 30:09:1981)
[Note: The enabling legislation for these Regulations was repealed by Act No. 32 of 2001)
- In force under the Coal Industry Act 1946 - Reprinted as at 30 September 1981 *1* The Coal Industry (Finance) Regulations (in force under the Coal Industry
amended by the other Statutory Rules specified in the following table:
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Year and Date of Date of Application, number notification commencement saving or in Gazette transitional provisions
---------------------------------------------------------------------------- 1962 No. 109 13 Dec 1962 13 Dec 1962
1967 No. 19 23 Feb 1967 23 Feb 1967 -
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COAL INDUSTRY (FINANCE) REGULATIONS - TABLE OF PROVISIONS TABLE
TABLE OF PROVISIONS
Regulation
1. Citation
2. Interpretation
2A. Approved Bank
3. Annual Report
4. Form of accounts of the Board
THE SCHEDULE
Forms
COAL INDUSTRY (FINANCE) REGULATIONS - REG 1.
Citation
1. These Regulations may be cited as the Coal Industry (Finance) Regulations.*1*
See notes to first article of this CHAPTER.
COAL INDUSTRY (FINANCE) REGULATIONS - REG 2.
Interpretation
2. In these Regulations, "the annual report" means the annual report of the financial accounts of the Board required to be submitted in accordance with section twenty of the Coal Industry Act 1946-1958.
COAL INDUSTRY (FINANCE) REGULATIONS - REG 2A.
Approved Bank
Inserted by 1967 No. 19
2A. The Commonwealth Trading Bank of Australia is declared to be an approved bank for the purposes of section 19A of the Coal Industry Act 1946-1966.
COAL INDUSTRY (FINANCE) REGULATIONS - REG 3.
Annual Report
3. (1) The annual report shall be in accordance with the form set out in the Schedule to these Regulations. (2) Where, in respect of any financial year, any item or heading set out in the form in the Schedule to these Regulations is, for any reason, inapplicable, the omission of that item or heading from the annual report submitted by the Board shall not be deemed to be a departure from that form.
COAL INDUSTRY (FINANCE) REGULATIONS - REG 4.
Form of accounts of the Board
4. The accounts of the Board shall be kept in such cash books, ledgers, journals, and other books of account and record as are customarily used in accordance with accepted accounting principles and practice and the accounts shall disclose the whole of the financial transactions of the Board in respect of each of the funds kept in the books of the Board.
COAL INDUSTRY (FINANCE) REGULATIONS - SCHEDULE SCH
THE SCHEDULE
Regulation
3
ANNUAL REPORT OF THE FINANCIAL ACCOUNTS OF THE JOINT COAL BOARD
COAL INDUSTRY FUND
BALANCE SHEET
AS AT 30TH JUNE, .
(To the nearest pound)
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Current Previous
Current Year Liabilities Year Year Assets Year
------------------------------------------------------------------------------ -- pounds pounds pounds pounds
GENERAL ACCOUNT- GENERAL ACCOUNT-
Accumulated Funds- Fixed Assets-
Current Liabilities- Current Assets-
Deferred
Liabilities- Trust Account
Assets-
Trust Accounts-
------ ------ ------ ------ ------ ------ ------ ------
ADMINISTRATION
ACCOUNT- ADMINISTRATION
ACCOUNT-
As per contra . . . Assets, as
specified below- pounds
------ ------ ------ ------
------ ------ ------ ------
RESEARCH AND
INVESTIGATION
ACCOUNT- RESEARCH AND
INVESTIGATION
ACCOUNT-
As per contra . . . Assets, as
specified below- pounds
------ ------ ------ ------
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COAL INDUSTRY FUND
GENERAL ACCOUNT
PROFIT AND LOSS APPROPRIATION ACCOUNT
FOR THE YEAR ENDED 30TH JUNE, .
(To the nearest pound)
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Current Previous
Current Year -- Year Year -- Year
------------------------------------------------------------------------------ -- pounds pounds pounds pounds
Balance brought
forward at beginning
of year . . . . . . . Balance brought
forward at beginning
of year . . . . . .
Loss transferred from
Trading and Profit
and Loss Account . . Profit transferred
from Trading and
Profit and Loss
Account . . . . . .
Allocations pursuant
to section 25 of the
Commonwealth Act and
section 33 of the
State Act to- Transfers-
(a) Welfare Fund .
(b) Workers'
Compensation Fund . .
Transfers-
------ Balance carried
forward at end of
year . . . . . . . . ------ ------ Balance carried
forward at end of
year . . . . . . . . ------
Total . . . Total . .
------------------------------------------------------------------------------ --
COAL INDUSTRY FUND
GENERAL ACCOUNT
TRADING AND PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30TH JUNE, .
(To the nearest pound)
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Current Previous
Current Year -- Year Year -- Year
------------------------------------------------------------------------------ -- pounds pounds pounds pounds
Trading Expenditure- Trading Income-
Administration
Expenditure- Rents-
Provisions- Interest-
Other Expenditure- Other Income-
Profit transferred to
Profit and Loss
Appropriation Account Loss transferred to
Profit and Loss
Appropriation
Account . . . . . .
------ ------ ------ ------ Total . . . Total . .
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COAL INDUSTRY FUND
ADMINISTRATION ACCOUNT
COMMONWEALTH AND STATE JOINT CONTRIBUTIONS
STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE YEAR ENDED 30TH JUNE, .
(To the nearest pound)
------------------------------------------------------------------------------ -- Previous
Current Previous
Current Year Receipts Year Year Payments Year
------------------------------------------------------------------------------ -- pounds pounds pounds pounds
Contributions to this
Account by- Salaries-
(1) Commonwealth
Government . . . . . Administration . .
(2) New South Wales
Government . . . . . Finance . . . . . .
Distribution and
Statistics . . . . .
Transfers to Accounts
and Funds for
salaries and
administrative costs- Engineering . . . .
Transport and
cleaning . . . . . .
Coal Industry
Tribunal and other
industrial . . . . .
Typists,
stenographers,
telephonists . . . .
Other-
Other receipts-
------ ------
Superannuation . . .
Travelling and
transport expenses .
Rent and other
expenses in
connexion with
buildings . . . . .
Printing, stationery
and publications . .
Other general
expenses . . . . . .
Witnesses'
allowances . . . . .
Purchase of assets-
Other payments-
------ ------ ------ ------ Total
receipts . . . . . . Total
payments . . . . . .
Balance brought
forward at beginning
of year . . . . . . . Balance carried
forward at end of
year . . . . . . . .
------ ------ ------ ------ Total . . . Total . .
------------------------------------------------------------------------------ -- COAL INDUSTRY FUND
RESEARCH AND INVESTIGATION ACCOUNT
COMMONWEALTH CONTRIBUTIONS
STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE YEAR ENDED 30TH JUNE, .
(To the nearest pound)
------------------------------------------------------------------------------ -- Previous
Current Previous
Current Year Receipts Year Year Payments Year
------------------------------------------------------------------------------ -- pounds pounds pounds pounds
Contributions to this
Account by
Commonwealth
Government . . . . . Investigation and
research-
Purchase of assets-
Other receipts- Transfers from
Administration
Account-
------ ------ ------ Other payments- ------
Total
receipts . . . . . . Total
payments . . . . . .
Balance brought
forward at beginning
of year . . . . . . . Balance carried
forward at end of
year . . . . . . . .
------ ------ ------ ------
Total . . . Total . .
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WELFARE FUND
BALANCE SHEET AS AT 30TH JUNE, .
(To the nearest pound)
------------------------------------------------------------------------------ -- Previous
Current Previous
Current Year Liabilities Year Year Assets Year
------------------------------------------------------------------------------ -- pounds pounds pounds pounds
Accumulated Funds- Investments-
Reserves- Current Assets-
Sundry Debtors . .
Sundry Creditors- Cash on hand and at
bank . . . . . . . .
Advance to Local
Government
Department . . . . .
Deferred Liabilities
entered into with
approval of
Commonwealth
Government and
Government of New
South Wales- Deferred Assets-
Contributions from
Commonwealth
Government and
Government of New
South Wales payable
but not yet due-
Commitments for
Community Amenities .
University
Scholarships . . . .
Subsidies to miners
co-operative building
societies . . . . . .
Other Liabilities- Other Assets-
------ ------ ------ ------ Total . . . Total . .
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WELFARE FUND
STATEMENT OF INCOME AND EXPENDITURE
FOR THE YEAR ENDED 30TH JUNE, .
(To the nearest pound)
------------------------------------------------------------------------------ -- Previous
Current Previous
Current Year Expenditure Year Year Income Year
------------------------------------------------------------------------------ -- pounds pounds pounds pounds
Community amenities- Contributions to
this Fund by-
(1) Commonwealth
Government . . . . .
Subsidies and
continuing
activities- (2) New South Wales
Government . . . . .
Education and
training- Allocations pursuant
to section 25 of the
Commonwealth Act and
section 33 of the
State Act, from-
(a) Workers'
Compensation Fund .
Transfer from Coal
Industry Fund,
Administration
Account- (b) Coal Industry
Fund . . . . . . . .
Other income-
Other expenditure- Surplus of
Expenditure over
Income carried to
Accumulated Funds .
Provision for
outstanding
liabilities-
Surplus of Income
over Expenditure
carried to
Accumulated Funds . .
------ ------ ------ ------
Total . . . Total . .
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WORKERS' COMPENSATION FUND
BALANCE SHEET
AS AT 30TH JUNE, .
(To the nearest pound)
------------------------------------------------------------------------------ -- Previous
Current Previous
Current Year Liabilities Year Year Assets Year
------------------------------------------------------------------------------ -- pounds pounds pounds pounds
Accumulated Funds- Fixed Assets-
Provisions- Investments-
Current liabilities- Current Assets-
Deferred liabilities-
------ ------ ------ ------
Total . . . Total . .
------------------------------------------------------------------------------ --
WORKERS' COMPENSATION FUND
PROFIT AND LOSS APPROPRIATION ACCOUNT
FOR THE YEAR ENDED 30TH JUNE, .
(To the nearest pound)
------------------------------------------------------------------------------ -- Previous
Current Previous
Current Year -- Year Year -- Year
------------------------------------------------------------------------------ -- pounds pounds pounds pounds
Balance brought
forward at beginning
of year . . . . . . . Balance brought
forward at beginning
of year . . . . . .
Loss transferred from
Revenue Account . . . Profit transferred
from Revenue Account
Allocations to
Welfare Fund pursuant
to section 25 of the
Commonwealth Act and
section 33 of the
State Act- Transfers-
Transfers-
Balance carried
forward at end of
year . . . . . . . . Balance carried
forward at end of
year . . . . . . . .
------ ------ ------ ------ Total . . . Total . .
------------------------------------------------------------------------------ --
WORKERS' COMPENSATION FUND
REVENUE ACCOUNT
FOR THE YEAR ENDED 30TH JUNE, .
(To the nearest pound)
------------------------------------------------------------------------------ -- Previous
Current Previous
Current Year -- Year Year -- Year
------------------------------------------------------------------------------ -- pounds pounds pounds pounds
Claims paid and
outstanding including
medical and other
expenses directly
incurred in settling
claims- Premiums . . . . . .
Interest earned on
Reserves and
provisions-
Provisions- Dividends and
interest on
Investments-
Expenses of
Management- Less transfers-
Other Expenses- Other Income-
Profit transferred to
Profit and Loss
Appropriation Account Loss transferred to
Profit and Loss
Appropriation
Account . . . . . .
------ ------ ------ ------ Total . . . Total . .
0
0
0