Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 1993
Statutory Rules 1993 No. 138 as amended
made under the
Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992
This compilation was prepared on 1 August 2008
taking into account amendments up to SLI 2008 No. 147
Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General’s Department, Canberra
Contents
1 Citation [see Note 1]
2 Commencement [see Note 1]
3 Interpretation
4 Rate of levy
Notes
1 Citation [see Note 1]
These Regulations are the Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 1993.
2 Commencement [see Note 1]
These Regulations commence on the same day as section 5 of the Act.
3 Interpretation
In these Regulations:
Act means the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992.
4 Rate of levy
For section 5 of the Act, 2.7% is the prescribed percentage of the eligible wages paid.
Notes to the Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 1993
Note 1
The Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 1993 (in force under the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992) as shown in this compilation comprise Statutory Rules 1993 No. 138 amended as indicated in the Tables below.
Under the Legislative Instruments Act 2003, which came into force on
1 January 2005, it is a requirement for all non-exempt legislative instruments to be registered on the Federal Register of Legislative Instruments. From 1 January 2005 the Statutory Rules series ceased to exist and was replaced with Select Legislative Instruments (SLI series). Numbering conventions remain the same, ie Year and Number.
Table of Instruments
Title | Date of notification
in Gazette or FRLI registration | Date of
commencement | Application, saving or
transitional provisions |
1993 No. 138 | 23 June 1993 | 26 June 1993 (see r. 2) | |
2005 No. 307 | 19 Dec 2005 (see F2005L04113) | 1 Jan 2006 | — |
2008 No. 147 | 21 July 2008 (see F2008L02605) | 1 Aug 2008 | — |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
Provision affected | How affected |
R. 1................. | rs. 2005 No. 307 |
R. 4................. | am. 2005 No. 307 |
| rs. 2008 No. 147 |
Overview
The Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 1993, made under the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992, were introduced to provide for the collection of a payroll levy by employers in the coal mining industry to fund long service leave for their employees. The Regulations aim to ensure that employees in the coal mining industry are provided with adequate long service leave benefits, which are financed through a levy on eligible wages. The Regulations were enacted by the Parliament of Australia and commenced on 26 June 1993. The primary policy objective of the Regulations is to establish a consistent and fair system for the funding and administration of long service leave in the coal mining industry, ensuring that employees receive appropriate benefits after years of service.
Scope and Application
The Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 1993 apply to all employers within the coal mining industry, as defined under the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992. The regulations establish a payroll levy, currently set at 2.7% of eligible wages, which is intended to fund long service leave entitlements for employees in this industry. These regulations have a national reach, applying across all states and territories where coal mining operations are conducted. However, they do not extend to cover employers who are exempt under the Act, such as those who have made alternative arrangements for providing long service leave benefits. The regulations are enforced through subordinate instruments, and amendments have been made to adjust the rate of levy and other provisions as necessary.
Key Provisions
The Coal Mining Industry (Long Service Leave) Payroll Levy Regulations 1993 provide a framework for implementing the Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992. These Regulations are significant for entities operating within the coal mining industry as they detail the process and rate of the payroll levy that is to be collected to fund long service leave for employees in this sector (Reg. 4). The levy is a percentage of eligible wages paid to employees, specifically set at 2.7% as per Regulation 4. This levy is intended to ensure that employees receive long service leave entitlements as mandated by the Act.
Under these Regulations, entities within the coal mining industry are obligated to calculate the payroll levy based on the specified percentage of eligible wages (Reg. 4). This involves careful tracking and reporting of wages paid to employees to ensure compliance with the stipulated levy rate. Additionally, these entities must remit the collected levy to the relevant authority within the timeframes and in the manner prescribed by the Act and these Regulations. This includes maintaining accurate records and documentation to substantiate the calculations and payments made.
Failure to comply with the requirements of these Regulations can result in various consequences. Breaches may lead to civil penalties, as outlined in the Act, which could include fines up to a maximum amount determined by the relevant legislation. Furthermore, persistent non-compliance or intentional evasion of the levy obligations may attract criminal penalties, including imprisonment, as provided under the Act. These provisions underscore the importance of adherence to the Regulations to avoid legal repercussions and ensure the proper funding of long service leave entitlements for coal mining employees.