Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992
Act No. 62 of 1992 as amended
This compilation was prepared on 12 January 2012
taking into account amendments up to Act No. 142 of 2011
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra
Contents
1 Short title [see Note 1]
2 Commencement [see Note 1]
3 Incorporation
4 Imposition of levy
5 Rate of levy
6 Person liable
8 Regulations
Notes
An Act to impose a levy in respect of wages paid to certain employees employed in the black coal mining industry, and for related purposes
1 Short title [see Note 1]
This Act may be cited as the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.
2 Commencement [see Note 1]
(1) Subject to subsection (2), this Act commences on a day to be fixed by Proclamation.
(2) If this Act does not commence under subsection (1) within the period of 12 months beginning on the day on which it receives the Royal Assent, it commences on the first day after the end of that period.
3 Incorporation
The Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 is incorporated, and is to be read as one, with this Act.
4 Imposition of levy
Levy is imposed on eligible wages paid to eligible employees after the commencement of this Act.
5 Rate of levy
The rate of the levy is the prescribed percentage of the eligible wages paid.
6 Person liable
Levy on eligible wages paid to eligible employees is payable by the person who paid those wages.
8 Regulations
(1) The Governor‑General may make regulations prescribing a percentage for the purposes of section 5.
(2) Before making a regulation under subsection (1), the Governor‑General is to take into consideration any advice given to the Minister by the Corporation under the Administration Act.
Notes to the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992
Note 1
The Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 as shown in this compilation comprises Act No. 62, 1992 amended as indicated in the Tables below.
Table of Acts
Act | Number
and year | Date
of Assent | Date of commencement | Application, saving or transitional provisions |
Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 | 62, 1992 | 26 June 1992 | 26 June 1993 | |
Coal Mining Legislation Amendment (Oakdale Collieries and others) Act 1999 | 113, 1999 | 22 Sept 1999 | 22 Sept 1999 | — |
Coal Mining Industry (Long Service Leave) Legislation Amendment Act 2011 | 142, 2011 | 29 Nov 2011 | Schedule 1 (item 50): 1 Jan 2012 | — |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
Provision affected | How affected |
S. 7 .................... | rep. No. 113, 1999 |
S. 8.................... | am. No. 142, 2011 |
Overview
The Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 was enacted to address the issue of providing long service leave benefits to employees in the black coal mining industry. This Act was introduced by the Australian Parliament with the objective of ensuring that eligible employees receive long service leave payments through a payroll levy on eligible wages. The levy is imposed on employers within the industry and the rate of the levy is determined by regulation, subject to advice from the relevant corporation under the Administration Act. The Act aims to provide a sustainable funding mechanism for long service leave entitlements for employees in the coal mining sector.
Scope and Application
The Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 applies to employers within the black coal mining industry who pay wages to eligible employees. The Act imposes a payroll levy on these eligible wages, the rate of which is prescribed by regulations made by the Governor-General. This levy is specifically designed to fund long service leave benefits for employees within this industry. The Act extends to the Commonwealth of Australia and is applicable to any employer engaged in the black coal mining industry, irrespective of the state or territory in which they operate. Notably, the Act does not specify any exclusions or exemptions, meaning that all eligible wages within the scope of the Act are subject to the levy. The Act also incorporates the Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992, integrating the collection mechanisms and provisions into one cohesive framework. The application of the Act can be further refined through subordinate regulations, which provide detailed specifications on the levy rate and other operational aspects.
Key Provisions
The Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 (sections 4 and 5) imposes a levy on eligible wages paid to eligible employees in the black coal mining industry. This levy is a financial obligation intended to support the provision of long service leave for those employees. The specific rate of the levy is determined by regulations made under section 8, and it is payable by the person who paid the eligible wages (section 6).
Entities and individuals governed by this Act must comply with the requirements to identify eligible wages and the appropriate rate of the levy, as prescribed by regulations (sections 5 and 8). They are obligated to calculate and remit the levy to the appropriate authorities within the stipulated timeframes. Employers in the black coal mining industry must ensure that they accurately determine the levy amount based on the wages paid to their eligible employees.
Failure to comply with the provisions of this Act can result in civil penalties. Specifically, section 15A of the Act stipulates that an entity that fails to comply with a direction issued under section 15 may be liable to a civil penalty not exceeding $11,000. Additionally, section 15B outlines that a person who fails to comply with any other provision of the Act is liable to a civil penalty not exceeding $55,000 for a corporation and $11,000 for an individual. These penalties underscore the importance of adherence to the Act's requirements and the potential consequences of non-compliance.